Auditoría administrativa a la Unidad Educativa ¨Tres de Marzo¨ del cantón San José de Chimbo - provincia Bolívar, período enero a diciembre del año 2013

Abstract

This administrative Audit at “Tres de Marzo” Education Unit in San Jose de Chimbo, Bolivar Province; period January-December 2013 helped to improve the administrative processes within the efficiency, effectiveness and economy parameters. The inductive method was used to gather information, generalize events and look for possible solutions; the analytical method allowed identifying the most important aspects which will be investigating, for this purpose specialized books, intern control questionnaires, computer, paper, pencil and other office supplies were used. The results showed lack of staff training, lack of a functions manual, operating policies, code of ethics, lack of continuous personnel assessment, lack of supervision of the competent authority, and facilities are not adequate. Performing this Administrative Audit helped to optimize administrative processes and identify operational deficiencies, deficiency in internal control, lack of improvement measures, and lack of monitoring ti the institution activities. It is recommended to evaluate the administrative staff more often, implement internal control procedures, implementation and use of management indicators.