Auditoría de gestión a la Unidad de Administración de Bienes y Bodegas de la Escuela Superior Politécnica de Chimborazo, de la ciudad de Riobamba, provincia de Chimborazo, período 2017

Abstract

This research is about Audit of Management to the Unit of Administration of Goods and Warehouses of Escuela Superior Politécnica de Chimborazo, in Riobamba city, Chimborazo province, 2017 period, which was carried out with the purpose of evaluating the efficiency, effectiveness and economy of the administrative management of the Unit. For its development, interviews and surveys were applied to the Unit´s servers. As well as, it was done the evaluation over internal control through the COSO I Method (COMMITTEE OF SPONSORING ORGANIZATIONS), a situational analysis through SWOT Matrix, (STRENGTHS, WEAKNESSES, OPPORTUNITIES and THREATS), analysis of the main process of the Unit through a flow chart and the application of management indicators, which helped to identify the main findings that are: the lack of an organizational chart, the lack of equipment for inventory takers and storekeepers and the outdated of the internal regulations of goods. The application of the Management Audit is an essential tool for decision making, since it determines the deficiencies that are involved in the actions of the Unit, the same ones that were set out in the Audit report. It is recommended to perform Management Audits to detect errors and take corrective measures that contribute to compliance with the goals and objectives of the Unit.