Evaluación al sistema de control interno basado en el COSO III al Instituto Tecnológico Superior República Federal de Alemania de la ciudad de Riobamba, provincia de Chimborazo, período 2014

Abstract

This research aims to evaluate the internal control system in order to improve the educational and administrative management. The evaluation served to determine favorable and unfavorable situations presented in the processes this way supporting to the implementation of the corrective measures in the higher technological Institute Federal Republic of Germany which is located in the city of Riobamba, Chimborazo province, during 2014. The implementation of the COSO III model serves to face daily changings providing strategies to detect poor procedures towards continuous improvement, at the same time, research techniques and methods, SWOT diagnosis, internal control questionnaires were applied in order to collect and systematize information and interpretation of the operation of the human behavior relating to educational and administrative management of the institution, thus, these results were obtained: the institutional philosophy is unknown, which stops evaluating the achievement of goals, there is also job instability which affects to the quality of education, in addition to everything outlined above it is added that there are not political training and recruitment of staff according to professional profile of the careers. It is concluded that the administration can face the current world realities, identifying and solving problems in the administrative and pedagogic operations in order to achieve the established goals and objectives.