Auditoría de cumplimiento a la planificación operativa anual de la Escuela Superior Politécnica de Chimborazo, cantón Riobamba, provincia de Chimborazo, período 2017

Abstract

This work degree, aimed to perform a "compliance audit to the Annual Operational Planning of the Polytechnic School of Chimborazo, Riobamba Canton, Chimborazo Province, period 2017" in order to check whether the financial and economic operations comply with: laws, regulations, statutes and rules that govern this Institution. . The deductive, analytical and systematic methods were used to identify the real problems in a sequential manner, the checklist was applied, which allowed compiling information to identify the non-conformities that were captured in the Final Audit Report. Subsequently, the System of Balanced Strategic Indicators was evaluated for the first time, making known the shortcomings thereof, which was implemented in the Planning Unit without being subjected to the necessary field tests and finally, it was verified; the procedure performed in the preparation of the POA; ; the results of the investigation determined that: the System was of great help to the Planning Unit in the preparation of the POA, reducing time and resources; It was also known that those responsible for the preparation of both academic and administrative planning ignore their responsibilities; the research work concluded with the delivery to the CIMOGSYS Research Center of a document called "Range of processes" that serves as a guide for the preparation of the POA and Project Execution with its respective manual. It is recommended that those responsible for the Academic and Administrative Units responsible for carrying out the POA take into account the document and manual submitted to facilitate the preparation process.