Auditoría de gestión al Centro de Desarrollo Humano en Cultura y Economía Solidaria CEBYCAM-CES, del cantón Penipe, provincia de Chimborazo; período del 1 de enero al 31 de diciembre de 2016

Abstract

The titling project with the theme of "Audit of management to the Center for Human Development in Culture and Solidarity Economy CEBYCAM-CES of Canton Penipe, province of Chimborazo, period from January 1 to December 31, 2016, was carried out in order to determine the efficiency, economy, ethics and ecology of its processes as well as verify if the management has fulfilled the objectives, organizational goals framed to Regulations and Laws. It was based on the general activities knowledge of the entity to visualize the basic aspects of their organization. The deduction was used when taking knowledge of the management audit as a whole and applying it to the management of CEBYCAM-CES; and inductive because it describes the management of an entity through observation application results, interview and survey techniques to the institution human talent that led to significant findings such as non-existence of ethics code, the fulfillment of objectives they are not subject to measurement, the handling of the financial information is handled by an external accountant giving rise to not having immediate information or subject to supervision, absence of strategies to expand the client portfolio. Subsequently, a final audit report was issued, indicating weaknesses that the entity has. It is recommended to accept the conclusions and recommendations for the successful decision making that can guarantee the strengthening of the institution.