Auditoría de gestión a la Escuela de Capacitación para Conductores Profesionales de Pastaza, período julio 2013 a enero 2014

Abstract

The present thesis tries on the administration audit like tool to evaluate the efficiency and effectiveness of the Services that it offers the School of Training for Professional Drivers of Pastaza, period July 2013 to January 2014. The analysis of the internal check system was carried out by means of the use of the method I SEW, applying audit techniques like: internal check questionnaires, the inquiry and physical verification of the information that it has been provided. The Audit of Administration demonstrated that the school doesn't take an appropriate control system in the administrative processes, it doesn't have a Bylaw and a Functional Organic Manual that it supplements the organizational structure, lack of mechanisms that you/they identify the external and internal risks, inside the institution. To the Directives and the Executive staff of the School of Training for Professional Drivers of Pastaza, it is suggested to put into practice the recommendations of the Report of Audit, with the healthy purpose of defining the functions and the control lines, to implement more efficient controls for the execution of goals, tools that allow to identify external risks and logical controls that improve the administration since are the starting point to reach efficiency and effectiveness in the administrative and financial administration of the institution.