Auditoría de gestión a la Unidad Educativa Intercultural Bilingüe Heroes del Cenepa, ubicado en la comunidad de Atapo Santa Cruz, de la parroquia Palmira, del cantón Guamote; de la provincia de Chimborazo, periodo 2016

Abstract

The management audit is the examination that is carried out in an entity to assess the degree of efficiency and effectiveness with which the resources of the institutions are managed. In this context, the research was carried out to "Héroes del Cenepa" Bilingual Intercultural School. Bibliographic - documentary research methods were used to develop the research base on the necessary theoretical basis. It is Descriptive because it parts from the general knowledge of the Management Audit to the specific examination to be conducted in the institution under investigation. In addition, surveys and interviews were applied to the institution staff members as well as the evaluation of internal control was carried out by means of COSO I (Committee of Sponsoring Organizations) method which allowed the assessment of the system from a perspective focused on the integral management of the entity's risk. Also this allowed to identify the following findings: it does not have a code of ethics, the organizational structure is not updated, it does not have methods and techniques that allow to identify risks, it does not identify the differences between the inherent and the residual risks, it has not identified the probability of risk occurrence and finally the school has not carried out risk studies in order to correlate them. It is concluded that the management audit is optimized during the administration since it is an important tool of cooperative work. It is recommended that the school performs management audits periodically to improve the administrative service.