Auditoría integral a la Escuela Particular de Educación Básica Jesús Infante, ciudad de Riobamba, provincia Chimborazo, período académico septiembre 2016 – junio 2017

Abstract

The objective of the present degree work is to carry out an integral audit of the Basic Education School “Jesus Infante” at Riobamba, Chimborazo province, academic period September 2016 to June 2017. In order to evaluate internal control, the fulfillment of organizational objectives and goals, verifying the reasonableness of the main accounting accounts and the internal and external regulation application to which the organization are submitted. In this research qualitative and quantitative variables were applied for the study and analysis of the collected data. The applied research method was the inductive-deductive that allowed finding the critical points, by using tools such as: surveys, internal control questionnaires based on the method COSO III and interviews directed to the staff of the educational institution that allowed gathering clear and pertinent information to carry out of the audit. Among the deficiencies found were: the nonexistent of an ethics code, the lack of management indicators and a manual of functions. Finally, a final audit report is presented, in which it is suggested to comply with the recommendatios that helped the administration of the educational establishment to make decisions for its benefit.