Auditoría administrativa a la Dirección de Planificación de la Escuela Superior Politécnica de Chimborazo, período 2014

Abstract

The implementation of an “Administrative Audit at the planning Directorate of the Polytechnic School of Chimborazo, period 2014”, to measure the fulfillment of management competencies, efficiency, efficacy, effectiveness, and performance of human talent. The permanent file that contains the documentations for the examined unit with the respective legal regulations existing institutional, in addition to the FODA analysis, while work papers have been developed in the current file is generated in the development of the audit. In the first phase of the audit, which is comprised of the planning, preliminary having narrative identification cards, then the specific using internal control questionnaires allowed a correct assessment processes developed by the staff. Findings were developed in the second phase of execution of the work and in the last phase, communication of results by issuing the final audit report. The most relevant flaws such as: delays at the time of the evaluation of the institutional strategic plan and annual operating plans, at the same time that has lacked proper coordination witch the powers of the institution for the development of their strategic plans. Recommended: comply with the periods established in the Polytechnic status for the evaluation of the institutional strategic plan and annual operating plans also must be coordinated appropriately witch the powers, the development of their strategic plans.