Auditoría integral a la Unidad Educativa Fiscomisional “San Vicente de Paúl” cantón Riobamba, provincia de Chimborazo, periodo 2016

Abstract

This present paper aims to carry out an integral Auditing to Fiscomisional Teaching Unit “San Vicente de Paúl”, Riobamba canton, Chimborazo province, 2016 in order to improve the efficiency, effectiveness of the operation, reasonableness of financial statements and fulfilment of the current legal regulation. Interviews and direct observation of the institution were used in this investigation. Questionnaires of internal control, Check List of norm ISO 9001:2015, surveys analyses and documents of Financial Auditing, Management and Fulfillment were also used. We can evidence several critical points about reasonableness of the Financial Statements, weaknesses in the administrative management and the educational quality, unfulfillment in the legal regulation of this institution by applying the methodology mentioned above. It was determined the level of confidence and risk that this teaching unit has. It is concluded that the findings found cause negative affections to the institution and block the appropriate functioning and making decisions, that is why, we as auditors, recommend that the Directors Board and Administrative Staff contribute the institutional strengthening, so that the objectives can be achieved.