Auditoría administrativa a la Unidad Educativa del Milenio Intercultural Bilingüe “Chibuleo” del canton Ambato, provincia de Tungurahua, período 2014

Abstract

The following graduation proyect´s objective is the execution of an administrative audit of the Milenial Intercultural Bilingual School “Chibuleo” located in Ambato canton,province of Tungurahua, during 2014. Various problems occurred due to the management of human resources which affected the normal functioning of activities in the school. As part of the theoretical aspect definitions such as audit management, types and phases are obtained which will allow the development of the proposal whereas the methodological framework identifies the modality, types, methods, techniques and investigation instruments which allowed firsthand information to be obtained. It started from the determination of a FODA analyst to the Milenial Intercultural Bilingual school “Chibuleo” a situational environment was established. Within the proposal a COSO I report was applied in the evaluation for the internal control system, trust and risk levels were determined, the procedures for determining the levels of the administrative personnel were applied, as well as indicators of the fulfillment of administrative activities. In the final audit report the existence of errors in performance of the activities have been established.In conclusión, the performance hasn´t been evaluated previously as inconsistencies were determined when applying this process which affect the personnel. There are drawbacks in the fulfillment of the regulations. The sharing of the processes directly related to human resources administration is recommended.