Auditoría de gestión en el Distrito de Educación 06D04 Colta – Guamote de la provincia de Chimborazo, periodo 2016

Abstract

The purpose of the present titling work is to conduct a mangement audit of the 60D04 Colta Guamote education district, 2016 period, to contribute to the improvement of administrative processes and the performance of human talent. For he development of the research, an interview was conducted with the legal of the representative of the Directorate and a survey of the workers to know the viability of the issue from the point of view of the public employees, where it was determined the administrative personnel are unaware of the functions that must be fulfilled within the organization, lack of training that allows the skills of the officials to be potentiated, nor objectives reached for a given period of time. The internal control system was evaluated through the COSO I based on the standards issued by the Comptroller of the State, applying the five components for comprehensive review, verification processes of the institution´s information and legal compliance that the institution submits to. In conclusion, the Entity has not complied with the planned and budgeted, leaving resources allocated without proper use, being returned to the Central Government, so it is recommended to apply periodic evaluations in order to comply with the planned.