Auditoría de gestión a la Unidad Educativa Salesiana Santo Tomás Apóstol de la ciudad de Riobamba, año 2014

Abstract

The present investigation aims to carry out a Management Audit at Unidad Educativa Salesiana Santo Tomás Apóstol from the city of Riobamba in 2014 to establish efficiency, effectiveness and financial levels checking the objective and goal achievement. Internal–control questionnaires and surveys were applied to the employees in charge of the administrative areas. Upon doing the examination, five issues were found: income and expenditure planned budget variation, lack of function handbook, lack of administrative process evaluation, lack of library book register program and lack of structure organization awareness. This institution is in the medium level of confidence and risk. It is recommended the principal take into account the recommendations issued in the audit report, consider implementing a function handbook and create evaluation and control processes for the administrative areas. Thus, the managerial performance excellence can be gotten.