Auditoría de gestión a la unidad educativa fiscomisional San Juan Bautista del cantón Catamayo provincia de Loja, periodo 01 de enero al 31 de diciembre del 2014
The thesis is developed based on the overall objective: “APPLY AN AUDIT MANAGEMENT UNIT TO EDUCATIONAL FISCOMISIONAL SAN JUAN BAUTISTA CANTON CATAMAYO PROVINCE OF LOJA. PERIOD 01 JANUARY TO 31 DECEMBER 2014”, obtaining an analysis of the management of human resources of the institution through the i...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2016
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| Subjects: | |
| Online Access: | http://dspace.unl.edu.ec/jspui/handle/123456789/10139 |
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Add Tag | Summary: | The thesis is developed based on the overall objective: “APPLY AN AUDIT MANAGEMENT UNIT TO EDUCATIONAL FISCOMISIONAL SAN JUAN BAUTISTA CANTON CATAMAYO PROVINCE OF LOJA. PERIOD 01 JANUARY TO 31 DECEMBER 2014”, obtaining an analysis of the management of human resources of the institution through the implementation of specific objectives and thus determine the efficiency, effectiveness and economy in the management of allocated resources. The evaluation of internal control system to the Educational Unit Fiscomisional "San Juan Bautista" it performed in order to verify compliance, reliability and reasonableness of the laws and regulations in force, for which began with the application of the questionnaire internal control, which had major weaknesses such as managerial, administrative and operational subcomponents, and allowed to accumulate information on the operation of existing controls to determine the strengths and weaknesses according to the level of risk presented each of these areas criticism, with this information we proceeded to the implementation of management indicators; such as efficiency and effectiveness to measure the qualities and characteristics of goods and services, as well as the achievement of the objectives and institutional goals and economy in the management of available resources, that is the minimum possible cost of 5 each of the operations resulting in this educational institution. Completed the audit process management gave the main authorities of the institution the final report with the respective conclusions and recommendations in order that appropriate measures that contribute to the progress of the institution for the benefit of learners according to adopted the findings, such as compliance and internal control both legal force, and awareness for the necessary corrections are made. As a result of the audit it was found that the internal control that keeps the institution has shortcomings , the main listed : the lack of implementation of performance indicators to measure the achievement of the management in the educational unit , have not developed accompanying mechanisms , monitoring and evaluation of teaching practice, lack of manual functions , have not been provided training according to their professional profile or have been carried out performance evaluations, among others, which recommendations will be made to improve the management of this prestigious educational establisment |
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