Auditoría de gestión al Colegio Nacional Técnico Dr. Camilo Gallegos Toledo de la ciudad de Riobamba por el período 2010

Abstract

The present thesis constitutes the development of a Management audit to the Technical National School “Dr. Camilo Gallegos Toledo” in Riobamba, Province of Chimborazo, for the period 2010, which allows to determine the efficiency, efficacy and economy with what the institutional activities develop. The institution needs a proper scientific and technical treatment as a result of the serious shortcoming in audit and internal control that affect the effectiveness, efficiency and institutional economy The objectives for this project are: 1. To perform the audit of management for the improvement of administrative and operational processes of the institution. 2. To obtain a systematical and strategic vision of the school. 3. To evaluate the grade of fulfillment of the internal control of the chosen components. In the execution of the management audit, it was obtained general information of the school, in order to get bases that makes it possible to determine the evidence and audit procedures such as: interviews with staff, implementation of questionnaires, analysis and application of management indicators, to have information to support the identified deficiencies and that are relevant, since they have impact on the institutional development, the same that are described in the leaves of findings and that are presented in the final audit report. The evaluation was conducted to the institutional internal control system, the components of management and administration, with each of its subcomponents. It is recommended that the management and the staff, be responsible for the establishment and improvement of the system of internal control as well as the institutional goals be performed immediately; the audit recommendations be implemented based on the proposed timetable, and finally its fulfillment be supervised in order to contribute with the progress of the institutional management and the decision making.