Auditoría de gestión a la Unidad Educativa Sultana del Oriente, del cantón Morona, provincia de Morona Santiago, período 2019

Abstract

The objective of this study was to carry out a management audit to Unidad Educativa Sultana del Oriente located in Morona Canton, province of Morona Santiago, period 2019 with the aim of evaluating the levels of efficiency, effectiveness, economy, ecology, ethics, equity and education of the internal control system for the fulfillment of the institutional objectives. The auditing process was based on scientific contributions from recognized authors, in addition to the information provided and compiled from the institution. The present study began with the audit proposal which is made up of four phases included in the knowledge of laws and regulations that control the institutional activities, as well as an evaluation of the internal control system through COSO I, that determined the level of risk and trust of the institution, the respective findings were developed in critical areas, and management indicators and communication of results and auditing reports with their respective conclusions and recommendations, a document that can become a management tool for managers to improve decision-making processes and contribute to the institutional improvement.