Auditoría de gestión al Colegio Fiscal “General Antonio Elizalde” del cantón Bucay, provincia del Guayas, periodo enero a diciembre del 2012

Abstract

It was conducted the management audit to “General Antonio Elizalde,” public high school from Bucay Canton, Guayas province, period from January to December 2012.” This study made possible to improve the administrative processes. Regarding to the realization of this auditing process; it was gathered the general information coming from “General Antonio Elizalde” public high school in order to count on reliable basis to demonstrate the compliance with the legal requirements that regulate the activities of the educational institution. The completion of the management audit examination enables the administration becomes more effective in the development of processes, making possible to discover weaknesses as well as aspects to be improved in order to achieve the highest efficiency and optimization of the resources available in the institution. The development of the program began with an interview to the headmaster, followed by the evaluation of internal control by means of COSO method by analyzing its components, also, surveys were applied to each area, additionally, the PEI (Institutional Education Plan) was requested to make an analysis compliance. Finally, it was drafted a report with the results and conclusions designed to improve the high-school management and thus, to contribute to the proper decision making.