Propuesta de un Manual de Procedimientos de Auditoría, aplicado a la Secretaría Académica de la Escuela Superior Politécnica de Chimborazo, de la ciudad de Riobamba con sujeción a la nueva Ley Orgánica de Educación Superior

Abstract

This thesis is “Design of an audit procedures manual for the Académica Secretary of the Polytechnic School of Chimborazo subject to the Superior Education Organic Law” which aims to standardize the procedures made within this unit in the Polytechnic Community benefit, based on legal regulations for the purpose. The activities carried out in the Academic audit unit has been based on the experience gained during the years of service but there are weaknesses in the procedures,that is why there is a need to develop a procedures manual. We used the descriptive, inductive,deductive and systematic methods for this reserch. The objective is to make a diagnosis to defect different critical areas, develop guidelines on the management aspects to contribute effectively in the institutional management and raise the technical activities, procedures and academic audit practices. The examination was performed by taking into account the following aspects: recognition and location of the evaluated entity, situationalanalysis, assessment procedures that allow a logical opinion about the observations, conclusions and recommendations. The Procedures Manual proposes to maintain a Quality Management System base on a Process Map developed in a framework of effectiveness and efficiency and thus to promote continuous improvement. The system starts from the students admission and ends with the customer satisfaction, several interrelated activities have been indentified for this purpose, using resources that enable inputs to be changed into results. We recommend the authorities to consider and transmit the information of the Procedures Manual.