Auditoría de gestión a la Unidad Educativa Fiscal Intercultural Bilingue “Monseñor Leonidas Proaño” del cantón Riobamba, provincia de Chimborazo, período 2012

Abstract

It has benn carried out the management audit to the Public Intercultural Bilingual “Monseñor Leonidas Proaño” Educational Unit belonging to Riobamba cantón, Chimbrazo province, period 2012, in order to make possible to determine efficiency, effectiveness and economy in processes or institutional activities. Regarding to the implementation of the management audit, it was collected the general information about the Educational Unit to gather enough data base enabling to determine and apply test and procedures of audit as staff interviews, application of questionnaires, surveys,documents supporting the failings, or weaknesses identified, which are relevant, as it has a direct impact on institutional develoment, these are described in the forms of findings, and they are presented in the audit report. It was conducted an evaluation to the Institutional Internal Control System, the direction components with its subcomponents: strategic,planning and organization.Also,the administrative components was evaluated along with its subcomponent:secretary, treasury collection department, General Inspection, library and laboratory. It is recommended to the direction and the whole personnel both, administrative and teaching, as the responsible ones for the Educational Unit; to contribute for improving the system of internal control as well as the compliance of the institutional objectives by taking this work as a starting point, moreover, the direction will monitor the compliance of the implemented controls, by improving on this way;procedures and administrative and educational activities for the benefit not only of the institution but the diligent youth of the Riobamba city.