Auditoría de gestión al Centro de Desarrollo Humano en Cultura y Economía Solidaria CEBYCAM-CES de la parroquia Matriz del cantón Penipe provincia de Chimborazo período 2014

Abstract

The management audit realized to the Human Development Center in culture and Solidarity Economy CEBYCAM-ESC in Matriz Parish of the Canton Penipe, Chimborazo Province period 2014, allows to determine the efficiency, effectiveness, economy, ecology and professional ethics that is applied in the development of administrative activities and medical of the institution. In regard to the execution process of the management audit was performed a general analysis of the information obtained from the Centre, to establish a base which allows to determine and carry out the implementation of tests and audit procedures to staff as: interviews, questionnaires, surveys, in addition to the preparation of work papers that support the deficiencies found which are described in the findings sheets and are detailed in the audit report. The evaluation of the control system internal was conducted, the result of which it was found that in the processes that are applied in the medical and administrative component comply with the rules and parameters of the management audit. It is recommended to managers as well as staff that is part of the administrative and medical area, promote the improvement of internal controls that are being implemented, so that the institutional goals can comply with reference base, this investigative work and also the governing board will analyze and implement appropriate strategies to improve the development of the activities carried out in the Centre , thus making possible, offer a service of quality, warmness and trust for the benefit of the community.