Auditoría de gestión a la Unidad Educativa Rogers Mc. Cully del cantón Arajuno, provincia de Pastaza, del período 2014

Abstract

This investigation is a Management Audit in the Educational Unit Roger Mc. Cully of Arajuno Parish, Pastaza Province in 2014 period, its objective is to know the affective institucional development and a better management academic resources like administrative. The management audit was developed throughout internal control questionnaires, applying the Coso III method; to publicize the audit report the following findings, the Educational Unit Roger Mc. Cully does not have a code of ethics, there is not policies for recruitment, selection, induction of teachers group, lack of staff responsible for anticipating and identifying institutional changes at administrative management level which coul have a significant effect in the Educational Unit activities, the lack of a contingency plan for natural disasters, It is not applied any assessment to academic and administrative staff to measure their performance, irregularities in the process are not immediately reported to the highest authority. It is recommended to the Educational Unit to ensure for the compliance with the rules, laws and regulations related to its institucional activity, in addition to improving the internal control system from the analysis of, prior to implementation to correct weaknesses identified institutional weaknesses with criteria of efficiency, effectiveness and ethics.