Development of performance or performance audit procedures for public higher education institutions in Ecuador
Keywords:
auditAbstract
The management audit procedures in the public HEIs of Ecuador follow the methodological criteria for conducting audits of this type, but with the specificity of what is done in institutions such as these, based on the strategic objectives for the University and how they translate into missions and tasks for the main functions, Teaching, Research, Financial Management and Linking with society, thus recognizing for each function the control tests, the nouns and the analytical ones until they come up with standard indicators that allow measuring the criteria of Economy efficiency and effectiveness.
References
Asamblea Constituyente. (20 de Octubre de 2008). Constitución de la Republica del Ecuador. Registro Oficial 449, 112.
INTOSAI. (2016). Normas de Auditoría. Viena: INTOSAI.
INTOSAI. (24 de Julio de 2016). Normas de Auditoría de Desempeño. Normas de Auditoría de Desemepño. Viena, Viena, Austria: INTOSAI.
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Siegel, S., & Castellan, J. (1998). Estadística no paramétrica, aplicada a las ciencias de laconducta. Mexico DF: Trillas .
Universidad Técnica de Manabí. (2018-2022). Plan estrategico de desarrollo institucional de la Universidad Tecnica de Manabi. Portoviejo: UTM.
Universidad Técnica de Manabí. (2018-2022). Plan Estratégico de Desarrollo Institucional de la Universidad Técnica de Manabí. Portoviejo: UTM.
Veliz, V. (2016). Modelo de evalucion de la calidad de la Univesidad ecuatoriana. Experiencia de la Universidad Técnica de Manabí. La Habana: Universidad de la Habana.
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