Auditoría integral a la Escuela Superior Politécnica de Chimborazo de la ciudad de Riobamba, provincia de Chimborazo, periodo 2017

Abstract

The present Integral Audit to the Escuela Superior Politécnica de Chimborazo of the city of Riobamba, province of Chimborazo, period 2017, has a purpose to establish the degree of application of the principles of internal control, the reasonableness of the financial statements, the efficiency, and effectiveness of administrative management and compliance with legal regulations. For the development of the audit, internal control was evaluated through the application of questionnaires as proposed by the COSO III methodology; the vertical analysis of the financial statements was carried out in order to subsequently apply indexes and compare the main accounts of the main accounts with the values reflected in the states examined; the degree of execution of the administrative management was determined through the application of compliance checklist and management indicators; and compliance with the regulations was verified through flowcharts. It allowed identifying 19 internal control weaknesses of the entity and 15 findings, caused by the adequate recognition and lack of personification of the accounting accounts, the non-compliance of the operational plans of three offices whose activities are essential for institutional development, like, the inefficiency in the hiring processes. For this reason, it is recommended to apply the recommendations indicated in the report, in order to identify possible corrective actions that may be taken by the administration of institution, focused on reducing the adverse effects of the deficiencies detected and thus orienting the activities to the optimization of resources to be a benchmark in higher education nationwide.