Auditoría de gestión al Colegio de bachillerato técnico particular “Adolfo Kolping”, provincia de Chimborazo, cantón Riobamba, parroquia Yaruquies, período enero a diciembre 2013

Abstract

The following research has to do with a Management Audit for “Adolfo Kolping” Technical Bachelorship High School located in Chimborazo Province, Riobamba Canton, Yaruquies Parish from January to December 2013 in order to measure the efficiency, effectiveness and economy of the resources used by the institution, and verify the fulfillment of legal regulations which rule the educational activities of the institution. For the development of the Management Audit, it was necessary to use COSO II method which allowed defining the report indicating that the institution does not make a correct use of both, personnel and administrative management; thus it is recommended to select the personnel according to the job profile, to carry out evaluations for the personnel at least once a year, to design together with the personnel an institutional ethics code, to include in the annual budget an amount of money for personnel training, to create a committee for taking a physical inventory of the institutional assets once a year.