Auditoría de gestión al Instituto Ecuatoriano de Crédito Educativo y Becas de la Regional 3 Riobamba, del 1 de enero al 30 de junio de 2014

Abstract

This work degree on the theme "Management Audit at Instituto Ecuatoriano de Crédito Educativo y Becas Regional 3 Riobamba, from 1 January to 30 June 2014", has been developed with the objective of determining whether the use of the assigned resource is reasonable and optimal. The work aims to solve the problem of service the customer because there are delays in the development of activities, decrease the complaints of users and improve the system of internal control. We will use the inductive method through the preliminary visit, applies the deductive method by evaluating the system of internal control questionnaires, interviews, management indicators and the analysis to each of these tools. The audit work has two files: permanent is the one that adjusts the papers that will serve for future evaluations and current it is the one that contains the roles of work papers used in this audit work. As result of work papers is issued an audit report which offers conclusions and recommendations that allows management decisions. Through the audit report as one of the relevant conclusions are that the entity cines not account with sufficient resources referring to the human talent as to achieve the planned objectives, the recommendation made to this weakness is: the Director of talent human and administrative select and hire staff in accordance with the rules of human talent.