Auditoría administrativa a la Unidad Educativa Cristiana “Verbo” de la ciudad de Riobamba, provincia de Chimborazo, período 2014

Abstract

The present investigation is about a management auditing at Cristian Educational Institution Verbo (Unidad Educativa Cristiana “Verbo”) belonging to Riobamba city, Chimborazo province in 2014 which measured the level of economy, efficiency and effectiveness about managing of resources and activities, and detected failures in this institution. The research methods were: field trip, documental, inductive and deductive. This investigation was based on the procedure of the internal control and Committee of Sponsoring Organizations (COSO) in order to write down the report. This institution does not meet with the Organic Law of Education, the code of coexistence does not have measurement parameters to measure the impact of the administrative management that is why the daily activities are developed and strengthened. Besides, information is not current to attend the students and the parents. Tuitions are also delayed. It is recommend that the teaching and academic staff meet with this law and code to strengthen the activities, get indicators of administrative management in order to evaluate functions and activities fulfillment and guarantee the use of the resources, so that authorities know and be updated about the changes given in this sector by the national government.