Auditoria de Gestión para la Asociación de Profesores Politécnicos de Chimborazo, ubicada en la ciudad de Riobamba, provincia de Chimborazo, período agosto 2009 julio 2010

Abstract

This research was referred to “Auditing for Polytechnic Teachers Association of Chimborazo, located in Riobamba city, Chimborazo Province, Period August 2009 – July 2010. APPOCH with legal personality under private cooperative partnership nonprofit is made up of teachers from different schools of Polytechnic of Chimborazo, its aim is the common benefit of its members through the petition of its social achievements in defending the interests of its partners. This research contains a contextual framework of APPOCH in which details: Historical Overview, Base Legal, Institutional Objectives, Purpose, Mission, Vision, Principles and Values Corporate Services offers, agreements made, internal administrative organization and a Guild diagnosis; also contains the General Audit Management as: Historical Background, Concepts, Definitions, interrelation the three “E”, objective, scope, advantages, differences and similarities with other audits, Tools of Performance Audit, Risk and Sampling the Audit Working Papers, management indicators and finally the APPOCH development Audit Management. As a result of this research proposes the Board: implement an internal control system which facilitates the achievement objectives, implementing an automated accounting system easy to support timely decisions, and implement a manual of policies and procedures to facilitate job performance and new staff induction. These proposals are aimed at improving the APPOCH It may be possible if presidency together with the directors take decision to accept and implement them.