Auditoría operacional al departamento de Desarrollo Humano de la Escuela Superior Politécnica de Chimborazo, periodo 2012

Abstract

The present research work “ Operational Audit to Human Development Department of Escuela Superior Politécnica de Chimborazo, during 2012”, it has as aim to evaluate the Integrated System of Human Talent, controls, performance, and to establish the degree of efficiency, effectiveness, and quality of procedures that contribute to the improvement of their operations and optimization of the resources. The evaluation was based on the provided information by members of the department, the same one has a qualitative and quantitative approach, since it is based on data collection with numerical and non-numerical measurement for verifying the hypotheses. For the evaluation of internal control was based on COSO II method, by obtaining as a result that it does not have a defined procedure manual, a code of ethics that governs the conduct of staff, absence of an evaluation system to staff that measures their level of performance, lack of implementation of training plans by inadequate distribution of resources, absence of an identification mechanism, assessment and response to risks that may affect compliance with institutional goals and objectives. For the evaluation of procedures we have been developed flowcharts that allow identifying the critical nodes existing in the same ones. We suggest to the Direction of Human Talent of ESPOCH to consider the conclusions and recommendations contained in the final audit report, in order to take appropriate corrective actions for the improvement of certain critical areas, thus contributing to the fulfillment of the goals and institutional objectives.