El control interno y la responsabilidad social en el Instituto Tecnológico Superior República Federal de Alemania de la ciudad de Riobamba

Abstract

All educational institutions play a fundamental role in social and cultural development in society, all it is necessary for them to present the clear objectives in the development of the different activities not only focusing on the educational aspect, but also on the administrative development and Financial that allow the achievement of a quality education and contribute in this way to train creative, critical and competitive professionals, compromising their efforts to the satisfaction of the needs of society, being important that the institution has an internal control that ensures operation and the reliability of citizenship. At present, the Educational Institutions adapt to the different changes that allow them to be competitive and also offer a comprehensive education that guarantees in the future the development of a sustainable society. The different needs of society today make men and women seek academically better preparation, so that they can compete in the workplace, so that institutions seek different strategies to achieve these demands. The Technological Superior Institute of the Federal Germany Republic presents a significant lack of knowledge about internal control and its link with society, which is why the present Research Project has as its main purpose to respond to the problems that have been encountered in the same, tries to help the institute to optimize the application of control measures. The management and knowledge of internal control was examined through a survey addressed to the administrative department, teachers and students, as they are key elements of the research problem, as well it was analyzed the knowledge and the linkage of this with social responsibility. For the verification of the hypothesis, we worked with the whole population, since it was a manageable number and it was not necessary to draw any sample, thus analyzing all their individuals, concluding that the internal control system if it is significantly related to the achievement of Social responsibility at the Federal Institute of Technology Republic of Germany, proposing as a solution the implementation of an internal control system, thus helping the planning and appropriate making decision to achieve the objectives of the institute.