Auditoría de gestión al Instituto Tecnológico Superior Centro Tecnológico Naval, cantón Salinas, provincia de Santa Elena, período 2016

Abstract

A management audit was conducted at Centro Tecnológico Naval Institute of Higher Education in the province of Santa Elena in 2016 to assess the level of efficiency, effectiveness and economy of the institution activities. For the audit development, the Committee of Sponsoring Organizations of the Treadway (COSO) I-based internal control questionnaires were used to assess the risk and the reliability. Likewise, the legal regulation procedures and processes were reviewed, and the management indicators were applied to get the first results. They were as follows: the management indicators are not applied, personnel do not receive enough training in their area of expertise, there are not appropriate methods and procedures to find internal and external risks, and there is not a risk mitigation plan. It is recommended to apply the management indicators in order to assess the level of objective achievement, to train staff, to reclassify jobs according to degrees, to write policies and procedures identifying the possible physical and computing risks that must be documented, analyzed and discussed with all the staff to make efficient and accurate decisions following the audit report suggestions for the administrative and operating management in the organization.