Auditoría de gestión al Colegio de Bachillerato Técnico Fiscal “Provincia de Chimborazo”, cantón Pallatanga, provincia de Chimborazo, período 2014

Abstract

The present investigation is to develop a “Management Audit to Bachillerato Tecnico Fiscal High School named “Province of Chimborazo”, from Pallatanga Parrish, province de Chimborazo, during the term period 2014, to evaluate the use of resources of the institution. Defined concepts: audit, objectives, scope and approach to work, phases of the audit, management indicators, which allows you to define the theoretical basis of this research. In what respects the methodological framework was descriptive, exploratory, bibliographical, quantitative, since, collecting and analyzing documents related to the reality of the educational institution. Finally the proposal is composed of four phases of audit: phase included familiarization and review of legislation and regulation, evaluation of internal control system COSO I method, development of deep findings of critical areas, with their respective conclusions and recommendations, each of these routed to contribute to the institutional improvement on the optimal use of resources and in compliance with current regulations. It is recommended to the authorities to analyze and implement the recommendation of audit to correct the deficiencies.