Auditoría administrativa al Instituto Tecnológico Superior Juan de Velasco de la ciudad de Riobamba, provincia de Chimborazo, periodo 2012

Abstract

It performed an administrative audit in Juan de Velasco Institute, which permitted to evaluate the performance of management in administrative terms of efficiency and effectiveness. Administrative audit is based on the assessment of the internal control system through the method COSO, matrix of critical points, audit finds, diagnostics of risk, surveys and analyses to teachers and students, management indicators; in accordance with the laws and regulations that govern the educative institution. The administrative development of the audit identified critical points such as: lack of personnel trained in computer systems, failure to comply with the organizational structure, lack of follow-up and evaluation of the POA, absence of policies against claims, it is not known with accuracy properties that is in use, are obsolete or remove from the inventory. The audit report was based on our opinion and compliance with legal provisions, all components examined are adequate except by the critical points listed above.