Evaluación del cumplimiento del control interno de un departamento de registro de una entidad de estudios superiores basado en técnicas de auditoría interna

Abstract

The Institutes of Higher Education are changing their social role and academic-educational model, which have in recent decades. These changes allow adjusting the organizational structures of the public and private Universities, to achieve compliance with corporate goals and ensure its operation according to laws, rules, regulations and internal policies applicable. Internal evaluations as an initiative of the universities, promoted to determine whether there is compliance with the standards set by the Board and the Legal Framework. Likewise, Regulators and other international and local institutions, conduct external evaluations, accreditation and certification to verify the assurance of quality education, which ensures the functioning of universities. In this dissertation research it is to submit assessment techniques in internal audit Department of Registration, which will develop proposals for the short and long term, based on international standards designed to determine the compliance of internal controls with a work program. Moreover, internal audit it is a model of consensus on ethical values that involves, the Directors, Management, the Auditor and the Auditee on a commitment to correcting deviations and continuous improvement in the administrative, financial and academic process.