Auditoría de gestión al área administrativa-financiera en el Colegio de Bachillerato Macas, provincia de Morona Santiago, en el período comprendido del 1 de enero al 31 de diciembre del 2012

Abstract

The present research is based on a “Management Audit for Macas High School Financial and Administrative area, located in Morona Santiago Province from January 1stto December 31st 2012”. The need for this research comes from the problems in the Administrative processes of the institution, such as: Educational management decision making, monitoring and reports delivering of the economic resources from the state, and partial breach of the Intercultural Education Organic law and its regulations. The methodology used for the research was field trip in order to collect information of the place where the audit inspection was carried out as well as documentary and bibliographic research to obtain information about books, magazines, articles and other documents from internal and external sources. The irregularities found during the Management Audit for Macas High School are the results of great deficiencies which if not corrected immediately would cause serious problems for the institutional Administrative Management, thus necessary conclusions and recommendations are proposed in order to reduce or eliminate such deficiencies.