Auditoría de gestión a la Dirección Provincial de Educación Hispana de Orellana, en el período comprendido entre el 01 de enero al 31 de diciembre de 2012

Abstract

The current research on Management Audit Of the Dirección Provincial de Educación Hispana de Orellana, for the period from January 1 to December 31, 2012, was developed using research methods like inductive, deductive, analytical, experiemental, synthetic and statistical; As well as, the use of techniques and procedures pertaining to the management audit, which allowed the evaluation of efficiency, effectiveness, economy and ethics in the management of administrative and financial resources. Based on this context, the management audit allowed the evaluation of internal control that determined deficiencies in administrative and operational processes, issued conclusions and recommendations of the critical areas identified after an analysis of basic elements, in order to inform to the authority and people in charge about the weaknesses and possible solutions focused on process improvement that will contribute to the good management of institutional resources efficiently, effectively, economically and ethically.