Auditoría administrativa en la Dirección Distrital 06D04 Colta Guamote Educación, de la provincia de Chimborazo, período 01 de enero al 31 de diciembre 2014

Abstract

The audit at the District Education Directorate Guamote 06D04 Colta Chimborazo Province, from January the 1st to December 31st of 2014, was conducted in order to evaluate and improve the level of plans, programs, processes and procedures performed by the institution in accordance with the laws, regulations and manuals. In order to conduct this study; they Auditing Standards Generally Accepted were applied, these, were based of the methodological stages of the administrative audit, such as: was applied, they are: planning, implementation, examination and report where the existence of shortcoming the progress and growth of the District Direction; was made evident, and institutional growth efficiently. Through the implementation of the administrative audit, it was possible to find out the irregularities or deficiencies affecting the efficient work of the institution, so that it becomes a tool that makes possible to take corrective measures required by the District Direction. The management audit involves predominantly dynamic performance, which must be applied to each institutional level, regardless of its magnitude, its products, and its objectives. Its application must be sequential and concatenated, comprehensive and partial in order to achieve efficiency in all its dimension.