Auditoría de gestión al Colegio Fiscal Cantón Archidona, en el período 01 de enero al 31 de diciembre del 2013 del cantón Archidona provincia de Napo

Abstract

The proposal of this research work is to carry out an Audit to the Fiscal Management School “Canton Archidona”, from January 1 to December 31, 2013, in order to evaluate the level of efficiency and economy in its activities. A preliminary knowledge of the institution was performed: General Data, Structural and Functional Flowcharts; the FODA was examined, as well as the Internal Control according to COSO I by determining the level of confidence and risk, and the internal control according to its components was evaluated: Annual Operating Plan, Budget and Human Talent, determining the confidence level for the audit execution. The three components Indicators management were applied determining findings of non-compliance budget for the Administrative Procedures Manual elaboration, Failure to comply with a transformation Institutional plan, underused of Budget for the Curriculum Labor Competences such as teaching and learning organizer; the budget was insufficient for learning assessments, it was unfulfilled to the campus, as well as the presentation of the requirements for admission personnel. It is recommended, the application of periodic evaluations to its activities and projects in order to achieve optimal performance of resources. The principal of the educational institution should ask the personnel deliver the legal requirements for their admission to the institution.