Auditoría integral a la Unidad Educativa Capitán Edmundo Chiriboga, del cantón Riobamba, provincia de Chimborazo, período 2014

Abstract

The Integral Audit of the Educational Unit “Capitan Edmundo Chiriboga” of the Riobamba Canton, Province of Chimborazo, Period 2014, has the objective of evaluating the internal control, management, financial and compliance processes. For the development of the research, Planning, Execution and Communication of Results, a SWOT analysis and internal control questionnaires were carried out, applying the Coso III Method, in addition the Financial Audit, Management, Compliance in which critical points were found which were highlighted in the final report. In conclusion, the application of the Integral Audit has allowed its complete evaluation in the financial and administrative aspects and compliance where the Educational Unit has an Internal Control System, with deficiencies in the identification of risks, although these have not affected to them in an important way until the present time, as well as the analysis of the management realized by the direction, compliance with the legal framework, will allow the identification of findings to be included in the report and to be able to establish pertinent recommendations, so it is recommended to improve the control procedures for To identify risks that may arise in the development of administrative, financial, educational and management processes.