Auditoría de gestión a la Unidad Educativa "Andes College", cantón Riobamba, provincia de Chimborazo, período 2019

Abstract

This Management Audit was carried out to evaluate the effectiveness, efficiency, economics, and ethics regarding managing its human and material resources of the Educational Unit "Andes College," Riobamba canton, Chimborazo province period 2019. On it, the Audit phases were applied in which all the operations carried out in the institution were analyzed and evaluated, through questionnaires where the COSO I method was applied, in such a way that it helped to analyze the level of confidence and risk regarding the fulfillment of institutional objectives. To develop the research, the work was distributed in three chapters, which are: referential theoretical framework, within which the basic concepts were presented, the methodological framework where methods, techniques, and research tools (observation, interview, and survey) were applied, making it possible to collect consistent, competent, pertinent, relevant and sufficient information, finally the results framework, discussion, and analysis of results were developed, where it was possible to determine the main findings with their respective conclusions and recommendations, synthesized in the final audit report, which can be of great help to managers as it become a tool for decision-making and management, which in turn helps to take preventive and corrective actions and correct the found deficiencies.