Examen de auditoría integral al proceso de Crédito Educativo otorgado a los estudiantes de postgrado por la Agencia Provincial de Esmeraldas del IECE, provincia Esmeraldas, cantón Esmeraldas, en el período comprendido del 1 de enero al 31 de diciembre del 2013

Abstract

This paper aims to issue a report with corrective actions as a result of the comprehensive audit of the educational process credit graduate students IECE Esmeraldas, during the period from January 1 to December 31, 2013. The methodology used was exploratory, descriptive and explanatory as the basis of work. The research was purposeful character because it poses an array of recommendations supported by the findings in the development of the evaluation, to be applied by the directors, managers and staff IECE. Likewise the results arising from the investigation determined that: In the financial audit found that the financial statements present fairly, in internal control was found that the system of internal control is effective in audit, was fulfilled with the effectiveness, efficiency and quality in the credit area except the areas of portfolio and monitoring and compliance audit were found not to apply legal action for the recovery of all trials generating financial impact and economic harm to IECE.