Auditoría de gestión a la Dirección Provincial de Educación Intercultural Bilingüe de la provincia de Orellana, período 2011

Abstract

This research is a Management Audit of the Provincial Direction of Bilingual Intercultural Education in the province of Orellana, 2011 period. This allowed us to evaluate the efficiency, effectiveness, economy and reliability of operations and the degree of achievement of objectives. It was performed by applying audit techniques and internal control questionnaires, narrative, direct, observation, inquiry, SWOT analysis, bibliographic documents that helped to complete the study, this allowed to do the Management Audit, which are supported by papers work where is specified the sufficient evidence and competent that supports the opinion. Among the weaknesses found in the institution is the lack of institutional indicators of management, lack of communication, nonexistent planning for staff training, among others. With this background the identified problems by the audit of management and internal control evaluation, shall be solved through an improvement plan, which describes the implementation of communication channels, implementation of mechanisms to help to determine all risks, implementation of continuous control activities, implementation of rules for accomplishment of rules and procedures. This will allow an efficient and effective management and shall facilitate the control and development of the administrative activities, economic and operational of the institution.