Auditoría de Gestión al Colegio Nacional Velasco Ibarra, del Cantón Guamote, Provincia de Chimborazo, para el periodo académico Septiembre 2011 a Junio 2012

Abstract

The proposal of this research work is the execution of a Management Audit to the National High school Velasco Ibarra, from Guamote County, Chimborazo Province, for the academic year September 2011 to June 2012, which measured the degree of accomplishment with the administrative and operational management. The audit was conducted based on the information provided by members of the institution, in addition to conducting surveys, techniques such as observation, comparison and others, that allowed to collect reliable and truthful information for the execution of this work, for which we conducted a situational analysis of the High school identifying weaknesses and threats and countering their level of impact. Theoretical parameters were determined leading to a better understanding for the development of Audit. The processes were evaluated by applying the COSO (Committee of Sponsoring Organizations of the Tread way Commission) internal control system. An Administrative assessment was performed of the staff functions and the requirements for the admission to the public section. Flowcharts were drawn of the most common processes at the High school. We apply management indicators of efficiency, effectiveness and ethics to determine their level of accomplishment, detecting the weaknesses and detailing the recommendations in the final audit report to contribute to the improvement of the administrative and decision making by providing an excellent education service through the optimal use of available resources.