Análisis y evaluación de control interno a las funciones de docencia, investigación, vinculación y gestión administrativa del Centro de Apoyo Riobamba de la Unidad de Educación a Distancia, de la Escuela Superior Politécnica de Chimborazo, período 2013

Abstract

One of the objectives that Escuela Superior Politécnica de Chimborazo has is to obtain the institutional accreditation. That is why permanent evaluations are being carried out by The Council of Evaluation, Accreditation and Quality Assurance of Higher Education. The control agencies demand than universities strengthen the following parameters: teaching, research, outreach and administrative management. In the present investigation, the weakness were identified in the four functions of higher education to upgrade the internal control evaluation scope finding, the following situations: lack of a manual, a formally established conduct code, frequent professors ‘evaluations to measure their performance, administrative personnel and professors ‘training, an identification, evaluation and reply system of risks preventing the institutional from achieving goal and objective and resources for research and outreach projects with the community. The evaluation was carried out based on the information provided by the members of the unit which has a qualitative and quantitative approach. The hypothesis was verified by gathering both numerical and non-numerical data. The method COSO II was used for the internal control evaluation. Accurate information was not given by the staff in charge of the unit, so several issues appeared during evaluation, it was provided by other units, tough. The hypothesis was proven by executing the internal control evaluation. From the field trip, the monitoring implemented in the unit does not contribute to achieve the objectives in the three categories according to the COSO report. It is recommended that the general coordinator of the Distance Learning Unit take into account the conclusions and recommendations posed in the final report so that corrective actions can be applied to improve the critical areas and reach the institutional objectives and goal.