Auditoría de gestión al Colegio Dr. Gonzalo Oleas Zambrano de la comunidad San Juan de Trigoloma, del cantón Pallatanga, provincia de Chimborazo, en el período enero – diciembre 2012

Abstract

The present work proposes the realization of a Management Audit to “Dr. Gonzalo Oleas Zambrano” High School, Community of San Juan Trigoloma, Canton Pallatanga, Chimborazo Province, period January to December 2012. In this Audit are issued conclusions and recommendations that contribute to the efficient development of campus activities. They help to improve the performance of their staff. The research begins on a general diagnosis with the aim of collecting information on the operation and current campus areas to consider and evaluate the processes audited by applying research techniques. Evaluation of internal control system, evaluation of administrative processes, application of indicators of efficiency, effectiveness and economy and other appropriate and sufficient audit evidences. Through these methods are determined findings. As a result, the final audit report which helps to take corrective actions into the institutional management. The Audit Management at “Dr. Gonzalo Oleas Zambrano” has been made based on the information provided and seeks the cooperation of all staff, students and Parents Committee of the educational institution more than direct observation, bibliographic material which has extended the study. Management on Audit is an important tool to support the governance of school authorities and teachers whom will improve the existing processes and activities in the institution. Therefore, an immediate application is recommended. Campus authorities should analyze the findings and take the recommendations made in the final report, designed to correct deficiencies in the administrative processes.