Auditoría de gestión a la Escuela Fiscal Mixta Primera Constituyente, del cantón Riobamba, provincia de Chimborazo, por el período académico septiembre 2011 a junio 2012

Abstract

The proposal of the present investigation works consist of a Management Auditorship to the Escuela Fiscal Mixta Primera Constituyente, of the Riobamba Canton, Chimborazo Province for September 2011 – june 2012, academic period which permitted to measure the accomplishment degree of the administrative and operational management. The auditorship was carried out on the basis of the information provided by the institution staff and the application of questionnaires, techniques such as observation, comparison and other ones which permited to the collect reliable and real information for this work execution, for which a situacional analysis of the school has been carried out, identifying weaknesses and threats and counteracting their impact level. The theoretical parameters leading to a better understanding for the auditorship development were determined; processes were evaluated through the application of the COSO II internal control system; an administrative evaluation of the institution was conduced, flowcharts of the most frequent processes at the school were elaborated, eddiciency, efficacy, economy and ethical ecology management indicators were applied to determine the accomplishment levels detecting fallures and detalling the recommendations in the auditorship final report so that they may contribute to the administrative management improvement and decision making providing an excellent service of education through the optimum use of the available resources.