Auditoría de gestión a la Unidad de Administración de Bienes y Bodegas de la Escuela Superior Politécnica de Chimborazo, de enero a diciembre del 2014

Abstract

The Management Audit to the Unit Administration of Goods, and Warehouse of the Superior Polytechnic School of Chimborazo in the period from January to December 2014, aims to improve staff performance. It was used the historical method to know the evolution, development, unfoldment and conditions of the unit. The techniques used were: direct and documented observation, interview, surveys and test performance. The instruments used were: observation sheets and bibliographic, survey, performance evaluation test and interview. In the management audit it became known the Unit environment the different processes and the legal rules of the ESPOCH, the internal control system was assessed using the COSO I method, criticism, processes and application areas management indicators were analyzed and the results were reported by final report. It is concluded in the Management Audit Unit, that it does not comply with Article 12. Mandatory inventories, the General Rules of Goods, of the Public Sector, which mentions that must be done at least once a year to reach 100% of findings and verification. During the year of analysis, it has not been conducted test to measure management performance, this has caused that the processes not carried out in a quick and timely manner. Lack of attention is evidence for the selection and monitoring of staff performance to work optimally and appropriately and thus achieve the attainment of the goals. It is recommended that the, Head of Unit designate a technician to perform the internal control and monitoring of staff performance, necessary to verify that operations are carried out effectively, in addition to implementing appropriate processes to select suitable personnel base on experience, competence and skills.