Examen especial a las inversiones en bienes de larga duración del Colegio Nacional Intercultural bilingüe “San Guisel Alto”, cantón Colta, provincia de Chimborazo, para determinar la eficiencia y eficacia de la gestión financiera y administrativa, período 1-05-2007 al 31-12-2010

Abstract

This graduate thesis presents a proposal for the implementation of a "Special examination for Assets of Long last in the national school bilingual intercultural San Guisel Alto, in the period from May 1, 2007 to December 31, 2010" which consists of four chapters starting from the audit entity identification and justification of the area examined, then the theoretical and conceptual framework that supports the research, which is reflected in the proposed examination, contained in the different roles of work which were obtained in their development. Finally, conclusions and recommendations of the thesis are presented. Is necessary to emphasize that each chapter is detailed in a way that the reader or future researchers can obtain interesting facts about the process of the audit, which corresponds specifically to government audit, because of it is a type of action applied in the current investigation. For example, the first chapter is about DOFA diagnosis and the elaboration of chart ranking problems, the critical area was identified. The second chapter seeks to describe in detail the flow of activities which conduct to a control action, phase by phase. The third chapter presents the application of this process , which shows the reader how must be present a set of working papers, after the audit.