Auditoría de gestión al talento humano del Banco Nacional de Fomento sucursal Riobamba, período enero - diciembre 2012

Abstract

This research Work proposes the development of Management Audit for the Human Resources Department at Banco Nacional de Fomento Sucursal Riobamba, period January-December 2012, through which specific and reasonable conclusions and recommendations are issued allowing the appropriate development of activities, contributing to improve the performance of the institution's officials. The research starts from a situational analysis in order to identify critical areas and aspects to counteract and lessen their impact, the evaluation of the processes by assessing the internal control system, the evaluation of the procedures and requirements for the new staff admissions, flowcharts, the use of management indicators and appropriate audit techniques that allow the collection of sufficient evidence, thus we can determine the findings, the same as are detailed in a final audit report intended to help the bank authorities to make decisions as successful and timely correctives actions in personal management. The management audit for the human resources department at “Banco Nacional de Fomento Sucursal Riobamba” has been developed based on the giving and collecting information in the financial institution besides of the direct observation, bibliographic and virtual material in order to extend the study. The application of this work will be an important tool which will support the administration, authorities, department heads and workers, improving and providing quality service to customers and citizens and therefore it is recommended to apply immediately. The authorities of the institution should analize the detailed findings and recommendations in the final audit report the same that are focused on correcting the officials' performance which are the most important resource in an institution.