Auditoría de gestión al régimen de becas internacionales del Instituto de Fomento al Talento Humano – Coordinación Zonal 3, provincia de Tungurahua, cantón Ambato, periodo 2016

Abstract

The present Management Audit of the Institute for the Promotion of Human Talent (Instituto de Fomento al Talento Humano) , 2016, has as its main objective to evaluate the various administrative, financial and operational processes, measuring efficiency, effectiveness and economy parameters that reveal functional deficiencies in each institute area. A strategic analysis was carried out to understand the development of internal processes regarding the assigned of international scholarships through a methodological framework structured by methods, techniques and efficient research instruments to identify areas of greater vulnerability; Interviews were conducted with the manager and officials with whom the institutional FODA was established, the evaluation of internal control based on the COSO II method, updated by the Contraloria General del Estado for public sector entities, and for this purpose questionnaires were carried out according to the components inherent to audit management process, obtaining the risk level and confidence by components for its subsequent analysis according to the results. The application of institutional indicators, in aspects that reveal the efficiency in the processes, the efficiency in the use of resources and quality of the services and products provided to the community, the result of the execution of the audit is evidenced in the issuance of the corresponding report of a reasonable opinion.