Auditoria de gestión a los Centros Infantiles del Buen Vivir (CIBV) de administración directa de la Dirección Distrital 01D01 - parroquias urbanas: Machangara a Bellavista y parroquias rurales Nulti a Sayausi – MIES, de la ciudad de Cuenca, periodo 2017

The present integrative project called: "Management audit to the Children's Centers of Good Living (CIBV) of direct administration of the District Direction 01D01 - urban parishes: Machangara to Bellavista and rural parishes Nulti to Sayausi - MIES, of the city of Cuenca, 2017 period"was carried out with the objective of determining the degree of efficiency, effectiveness and economy of each one of the institution's processes in the case of the CIBV service units, in terms of the management of available resources and the fulfillment of the objectives determined by the institution, in the period determined between January 1, 2017 and December 31, 2017. For the present project, it was carried out through the use of different research methods; the deductive method to analyze and organize archived information of the institutional processes, and the analysis of the manuals and guides established by the Comptroller General of the State; the inductive method in the analysis of activities and processes in accordance with internal control standards.