Auditoría de gestión al Instituto Particular “Vigotsky” de la ciudad de Riobamba, provincia de Chimborazo, período 2011

Abstract

Has made the proposal for a management audit to determine the efficiency, effectiveness, ethics, economy with which resources are managed and activities, the Private Institute "Vigotsky" of the city of Riobamba, Chimborazo Province, period performed 2011. The analysis of the internal control system was conducted, using different techniques and research tools such as deductive and analytical method, interviews, surveys, bibliographic and virtual documents, also applying auditing techniques such as internal control questionnaires, inquiry and verification the information that has been provided to us, all of which has helped to complete the study. This research could make an assessment processes and operations by implementing management indicators such as efficiency, effectiveness, economy, based on a detailed diagnosis of the strategic planning of the institution With the application of internal control questionnaires was evident the level of compliance in each of the functions and activities undertaken by institutional staff, being evaluated depending on the scope of the Organic Law of Intercultural Education and its regulations. The implementation of the recommendations contained in the audit will allow to obtain a better working environment and improve the performance of activities maintaining adequate processes that contribute to achieving corporate goals.