Auditoría de gestión al Colegio de Bachillerato Técnico Fiscal Puruhá de la parroquia Químiag, cantón Riobamba, provincia de Chimborazo, durante el período de enero a diciembre del 2012 y su incidencia en el desarrollo institucional

Abstract

This thesis is a management audit to Public technical baccalaureate school PURUHÀ of the parish Químiag, Canton Riobamba, Province of Chimborazo, during the period from January to December 2012 and its institutional development impact, a preset scheme was used, starting from the definition of the problem, justifying and delimiting the research and addressing through both general and specific objectives. Subsequently the theoretical framework mas made, where the terms relating to the audit of management, were identified among these were defined what is auditing, management, audit management, their objectives and phases, at the same way it was researched the internal control and its main components. In respect of the execution of the audit, it was described a general information of the school in the permanent file, and also it was prepared the program of audit which describes the procedures to make inside the same one. The development of the program began with an interview to the female school principal, followed by an assessment of the internal control through Coso Method, analyzing its components, they were also applied questionnaires to each area, the Plan of institutional transformation was further requested, with which it was made an analysis of compliance of descriptors, the applicability of questionnaires of knowledge and the mission and institutional vision. Finally a report was written with the results and recommendations, designed to improve the management of the school and to contribute to the correct decision making.