Auditoría de gestión al Colegio de Bachillerato Técnico Fiscal Cumandá del cantón Cumandá, provincia de Chimborazo, período 2013

Abstract

The present management Audit was applied to Cumandá Technical School Fiscal, canton Cumandá, Chimborazo province, period 2013; it was executed in order to get to determine the effectiveness, efficiency and economy that the institution achieved in the processes that conducted during the evaluation period, the audit review was conducted on applying Auditing Standards generally accepted. During the examination of audit review process, documents and implementation of internal control questionnaires have been indispensable elements to reach detect weaknesses in the area subject to evaluation, each phase determined the management level reached by the staff involved in the audited areas, this can be a parameter to present the results and then preparing the final report, which contains conclusions and recommendations made by the independent audit staff, demonstrating the relevance of work performed at school. According the results it has come to the conclusion that the institucion does not fully comply with laws that govern the development of institucional activities causing a lack of management in their processes.