Auditoría de gestión al Colegio de Bachillerato fiscal “Mariscal Antonio José de Sucre” de la parroquia Achupallas, cantón Alausí, provincia de Chimborazo, período del 1 de enero al 31 de diciembre del 2013

Abstract

The Management Audit implementation to "Mariscal Antonio José de Sucre" Public High School was developed in order to assess levels of efficiency, effectiveness, economy, ethics and ecology in administrative processes. The audit test has been carried out base on the provided and collected information at high school as well as direct observation, bibliographic and virtual material that helped to expand this study, also it was conducted in accordance with auditing standards and other legal provisions governing the institution activities, at a time, audit techniques and procedures which included a series of necessary and appropriate tests according to the circumstances were applied, these selective tests were enough in order to obtain accurate, timely and reliable information of' the different administrative processes and other data sources which were used to form and justify the report. As part of the actual examination, an Internal Control assessment was carried out which the confidence and risk levels of the institution was determined, this helped to determine the absence of deficiencies and weaknesses in the institution administration, these were detailed in the audit report, this document can become an important management tool to improve decision-making and institutional management by the authorities.