Auditoría integral al área administrativa del Colegio Fiscal Técnico Alfonso Lituma Correa de la ciudad de Gualaceo en el período 2012

Abstract

The investigation work called Integral Audit to the Administrative Area of ​​the Alfonso Lituma Correa Technical Fiscal College, for the period January 1 to December 31, 2012, was carried out in accordance with the Ecuadorian Auditing Standards.

The objective of this thesis project is the execution of the integral audit, allowing to objectively evaluate the reasonableness of the financial information, the operation of the internal control, the compliance with the legal dispositions, and the performance of the business management.

This work is structured as follows: introduction, objectives and expected results of the research, describes all the concepts and main criteria of all audits that was used in the research work, an analysis of the educational institution is done detailing its As well as the Audit Report, which contains the results expressed in the comments, conclusions and the implementation of a plan of recommendations to be carried out in the educational institution.

At the end, the annexes that give the reference of the work papers used.