Auditoría administrativa a la Unidad Educativa Fiscal Municipio de Loreto, del cantón Loreto, provincia de Orellana, periodo 2016

Abstract

The present investigation is based on the performance of an Administrative Audit to the Fiscal Education Unit Municipality of Loreto, of the Canton of Loreto, Province of Orellana, 2016. To improve the management of resources, in terms of efficiency, effectiveness and economy. In which a survey was applied to the teaching and administrative personnel, interview to the rector of the institution, verification of the documentation provided by the audited entity and the application of the internal control questionnaires according to each component (Control environment, evaluation of risks, control activities, information and communication and monitoring), through which it was possible to know the perspectives and points of view of the people involved with the examination, information that was analyzed for the development of the Audit. Resulting in findings supported by evidence determined in the following way: workshop planning is not carried out on the code of coexistence, lack of updating in the institutional strategic plan, non-observance of evaluation of educational standards through indicators, lack of an organizational manual, lack of attendance by some teachers to the planned trainings, lack of timely delivery of academic planning by the teacher. In this way, it is recommended that the highest authority of the institution make conceptual indicators that are applicable in the administrative environment, as well as focus on the findings found so that they are corrected in later periods, which will be contributing to the strengthening and Advancement of the institution.