Auditoría de gestión a la Unidad Educativa Mercedes de Jesús Molina, de la ciudad de Riobamba, provincia de Chimborazo período 2013

Abstract

The management audit to the Educational Unit Mercedes de Jesus Molina, of the city of Riobamba, in the Province of Chimborazo, period 2013, was developed with the purpose of evaluating administrative activities in terms of efficiency, effectiveness and economy to improve the educational service offered in the institution, the test was performed under the parameters established by the Auditing Standards generally accepted, Internal Control Standards for Public Sector companies and internal regulations, based on the results it is determined that the institution does not have certain administrative tools such as operating manuals for administrative staff, there is a lack of programs to prevent risks and an inadequate management in preparing the annual budget for the implementation of technological equipment that provides a development of activities with a high level of efficiency and reliability, from the results achieved it is concluded that the audit has provided the Education Unit guidelines to improve institutional management with a view to accomplish, efficiency and effectiveness in the performance of functions and activities, so it is recommended to implement the observations and recommendations contained in the final report.