Auditoría de cumplimiento a la Unidad Educativa Fiscomisional Monseñor Oscar Arnulfo Romero – Fe y Alegría, del cantón Joya de los Sachas, provincia de Orellana, período 2017

Abstract

A compliance auditing has been carried out at Fiscomisional Educational Unit Monseñor Oscar Arnulfo Romero - Fe y Alegría of Joya de los Sachas canton, Orellana province, 2017 in order to evaluate the level of compliance of the legal regulation. We used inductive, deductive and comparative methods. We also used the observational technique in the phases of planning, internal control and execution. An interview was applied to the principal, the inspector, a survey was applied to 47 teachers, and a questionnaire of internal control was applied to 20 teachers. We got the following results: 23% of teachers do not know about the current regulation, 2% of them do not know their rights and obligations, 9% of them do not know about the institutional philosophy, 21% of them do not submit the academic plan, they do not notify about the evaluation criteria and they do not give extra tutoring. It is concluded that the institution is partially meeting the regulation, that is why it is recommended to follow the suggestions written in this auditing report, so that duties, rights and obligations can be fulfilled.