Auditoría de gestión y de cumplimiento a la Unidad Educativa “Hispanoamérica” de la ciudad de Riobamba, provincia de Chimborazo, período 2013

Abstract

The following research was carried out in a sequential and systematic way, taking evidences as a basis to evaluate ther personal´s profiles and abilities, improving the processes and applying the regulations in a right way. The need for applying a Compliance and Management Audit is justified since the institution has not carried out any previous work which can be used as basis to contribute with the Administrative and Operational Management and norm application. The study of the phenomenon proposed in the hypothesis and the general objective compliance found during the development of the research were verified by using the hypothetical and deductive research method. A diagnose revealing the existing problems of audited areas was carried out through an interview applied for the principal, and surveys applied for the teachers of the Educative Institution, this proves the institution does not have any functions and procedures manual, it also lacks of an organizational chart and most of the teachers do not have specific experience requires. In addition it has a moderate non-fulfillment level of the external regulations