Auditoría de Gestión aplicada al Talento Humano del Instituto Ecuatoriano de Seguridad Social IESS, Dirección Provincial de Chimborazo, por el periodo 2011.

Abstract

This thesis is a Performance Audit Applied Talent Ecuadorian Social Security Institute IESS, Provincial Directorate of Chimborazo, for the period 2011, was conducted to fulfill our previous investigation to the approval of the thesis Engineering Accounting and Auditing CPA. Auditing the Human Resource Applied Management was conducted in five chapters. Chapter 1: It covers knowledge of general aspects of the institution including the legal basis, the objectives, the historical aspect and functional organizational structure. Chapter 2: The conceptual framework that includes the basics of Auditing is described. Chapter 3: Details SWOT diagnosis, through an internal and external analysis in order to determine their strengths and weaknesses, white identifying opportunities and threats that occur in the environment. Chapter 4: involves the application of Auditing exam based on stages such as: the implementation, preliminary knowledge, planning, communication and ultimately results. Chapter 5: Contemplate the conclusions and recommendations that result from the review have been processed. The Audit Human Resource Management applied to the Ecuadorian Institute of Social Security IESS, shows weaknesses as lack of organization for conducting training. The institute does not have a manual of classification, not merit-based and made opposition, staff turnover is made in all units, and the institution has not defined a Code of Ethics. The Audit Human Resource Management Applied to the Ecuadorian Institute of Social Security IESS has been made based on the information provided and collected in the institution, more direct observation, bibliographical material and virtual extended this study. Application of this audit will be a critical tool that will support the governance, authorities, area coordinators and servers, which will improve and provide quality service to members, providers and the general public. The Directors of the institution should analyze the findings and implement the recommendations outlined in the final audit report aimed at correcting the performance of public workers.