Auditoría de gestión a la Junta Provincial de la Cruz Roja de Chimborazo, cantón Riobamba, período 2021

Abstract

The Junta Provincial de la Cruz Roja de Chimborazo lacks assessments of goal achievement, a functional manual, and process flowcharts in key areas such as physiotherapy, the clinical laboratory, and the blood bank. The internal strategic planning is inefficient and there is not an internal control manual for effective resource management. Hence, this research aimed to conduct a management audit of the Provincial Board of the Red Cross in Chimborazo, Riobamba canton, for the year 2021, utilizing the COSO II framework to assess efficiency, effectiveness, and economy. The methodology employed a mixed approach (quantitative and qualitative), with a descriptive research level, a non-experimental design, and documentary, field, and descriptive study types. Data were gathered through methods, techniques, and instruments, including interviews with the board's leadership and surveys administered to staff members. The applied methodology revealed that the Junta Provincial de la Cruz Roja de Chimborazo does not employ management indicators such as efficiency, effectiveness, and economy to evaluate its performance. The conclusion drawn is that information obtained from bibliographic sources provided theoretical support to the research, and it highlighted that the Junta Provincial de la Cruz Roja de Chimborazo lacks a functional manual and does not conduct a socialization of its institutional policies.