“Auditoría de gestión a la Federación Deportiva de Chimborazo, cantón Riobamba, provincia de Chimborazo, periodo 2019”

Abstract

The management audit of the Sports Federation of Chimborazo period 2019 allowed to identify of the efficiency and effectiveness rates of the processes in addition to the fulfilment of institutional goals and objectives; for this, it was necessary to use a quantitative methodology and a descriptive level with which the technical-legal specifications of each process were known in detail by the internal policies applied to the different sports projects. The audit was carried out in support of the provisions of the Generally Acceptable Auditing Standards and the Internal Control Standards, determining the current situation of the Chimborazo Sports Federation, which needs to present an appropriate organization both at a structural and functional level. This situation, in turn, entails the inexistence of administrative tools that guide the actions of the administrative, technical and support staff. On the other hand, documentary evidence of the institution's self-management processes needs to be documentary, thus generating conflicting information. For this reason, it has been concluded that the institution needs to carry out its activities with acceptable performance levels. Finally, it is recommended to execute a timely internal control of the processes with sufficient, competent, and relevant information that positively contributes to the management of the Chimborazo Sports Federation and guarantees the reliability of the information, directing efforts towards the fulfilment of the objectives established in connection and synchronization of areas and activities.