Auditoría administrativa al Departamento de Afiliación y Control Patronal de la Dirección Provincial del IESS Chimborazo por el período enero-diciembre 2012

Abstract

A Management Audit for the Affiliation and Employer Control Department of IESS Chimborazo was carried out during January-December 2012. It was done in order to increase the efficiency and improve the institutional management through the recommendations from the Audit Report. First, the problem and its justification were posed. Then, the theoretical research for the Management Audit was carried out. The next stage had to do with the population to be studied in the research, as well as the methods and techniques which were used for a better development of the audit by using a preliminary study. A field trip was also done to the Affiliation and Employer Control Department of IESS Chimborazo to identify the general characteristics as well as the critical' area identification, emphasizing the internal control and analyzing the Control Components, Risk Evaluation, Control Activities, Information, Communication and Monitoring. Surveys for the department representatives were applied showing that most of the workers are under contract. By analyzing the problems detected, it was possible to develop the findings. Finally, the report for the Management Department is presented, recommending a task manual design and implementation for the Affiliation and Employer Control Department so that the workers can be under regulations and their profiles fulfill the prerequisites such as experience and knowledge, as well as training the workers about the topic. Thus, the objectives and goals can be achieved.