Auditoría de gestión a la casa de la cultura, sede Riobamba, provincia de Chimborazo al periodo 2020

Abstract

The purpose of this research, entitled management audit of “Casa de la Cultura”, Riobamba, Chimborazo province for the period 2020 was to determine the efficiency, effectiveness, and economic levels in the fulfillment of institutional objectives. For the development of the audit, we started with the analysis of the matrix of strengths, weaknesses, threats, and opportunities, in order to have a diagnosis of the entity; then we proceeded with the evaluation of the internal control system through the application of the questionnaire based on COSO I, to later apply indicators to the operational plan, procurement plan, and institutional budget, in order to obtain evidence to support the findings found during the examination. As a result of the audit, it was determined that the entity does not have an efficient internal control system and that its greatest weakness is in risk assessment; it does not have administrative tools such as a manual of functions, a code of ethics, procedures for the control of long-term assets and that there are no training plans for personnel or tools for performance evaluation. The aforementioned allowed concluding that the management should implement modern administration tools that allow correct control over the internal processes to generate reasonable security for the entity, in this sense, it should consider the recommendations issued in the final audit report.