Auditoría de gestión en el Centro de Desarrollo de la Niñez EC- 459 “Dulce Refugio” de la ciudad de Riobamba provincia de Chimborazo periodo 2011

Abstract

The present thesis contains a Management Auditing applied to the Development Center of the Childhood Ec- 459 “Dulce Refugio”, from Riobamba city in Chimborazo Province, Year; where it was evaluated the level of efficiency, efficacy, economy, ecology, equity and ethics with which is managed the existing resources and the staff performance, reaching on this way the accomplishment of the objectives and established goals by CD-459. If was made a diagnosis through FODA Matrix permitting to conform a chart of the current situation in which is detailed the strengths, weaknesses belonging to the internal factors and threats, opportunities belonging to the external factors that influence notably in the performance of the activities of the Center “Dulce Refugio” For achieving the purpose was necessary to deepen the theory that related the object of study, for this is made reference to: General Accepted Auditing Principles, conceptualization of the Management Auditing, Phases covered by familiarization and Reviewing of the Legislation, Evaluation of the Internal Control System, Work Papers, Developing Findings, Redaction Report, and Communication of Outcomes; Auditing methods such as: questionnaires, surveys, observation; the Internal Control System bases on the method COSO I, Management Indicators, that allowed to develop a better work. Finally, it was generated an Auditing, year 2011, with its respective conclusions and recommendations; each one of these channel to contribute to the institutional improvement such as: the use of resources, strengthening of weaknesses, better work performance, accomplishment of policies and procedures that get better the management of the CDN-459.