Auditoria de gestión en la Dirección Provincial del Ministerio de Cultura y Patrimonio en la provincia de Chimborazo periodo 2011

Abstract

The present thesis is titled "Audit of administration in the provincial Direction of de Ministry of Culture in the Chimborazo Province, period 2011." This investigation has as purpose, to analyze the current situation and to determine the efficiency, effectiveness, economy and ecology of the administration of the resources and the execution of the planning. To carry out the audit is available with the summary of the general information of the institution, the application of the questionnaire of the method COSO, the analysis of the institution and the application of administration indicators. This allowed to obtain findings and enough evidences to elaborate a report that contains comments, summations and recommendations. According to the final report of the audit it was obtained the following: a) unstable work where there communication doesn’t prevail b ) the don’t have a regular personnel for the financial area c) failure to comply the execution of the training plan d ) the institution does have specific manual of functions for each workspace e) outdated files of the servers in the provincial Direction f) an insurance doesn’t exist for the protection of goods of the institution g) the main authority doesn’t make a control from the acting of activities to the officials. It is also emitted recommendations for each of them, so these are respected full and the estimated time.