CHAPTER I:
METHODOLOGICAL APPROACH TO THE INVESTIGATION
1.1. GENERAL DATA
1.1.1. TITLE OF THE INVESTIGATION TO BE CARRIED OUT
“THE ACADEMIC AUDIT AND THE CONTROL ACTIONS FOR THE GOOD ADMINISTRATION OF THE UNIVERSITIES”
1.1.2. NAME OF THE AUTHOR OF THE INVESTIGATION
1.1.3. DELIMITATION OF THE INVESTIGATION
A research work has to be delimited, so that it can expose and support the object of the study in better conditions. For this purpose, the following delimitations will be made:
This research will be carried out at the following National Universities:
v Federico Villarreal National University
v Major National University of San Marcos
v National University of Callao
TEMPORARY DELIMITATION:
This research will include the 2006 financial year and its projection to 2010
SOCIAL DELIMITATION:
In the research process, authorizations will be requested from the authorities of the national universities and coordination will be made with teaching, administrative and student personnel. The work aims to involve the entire university community in order to obtain information for the development of the research work
CONCEPTUAL DELIMITATION:
(1) Academic audit: independent variable
(2) Public Universities: Intervening variable
(3) Good Administration: Dependent Variable
1.1.4. JUSTIFICATION AND IMPORTANCE OF WORK
JUSTIFICATION:
The philosophy of academic auditing should be synergy with management, through the evaluation of academic activities, specialized advice and consultancy, and the monitoring of academic programs and activities. No more parallel work or part of management. The paradigm is joint work, but asserting the independence of each activity.
For academic auditing to meet these new challenges, control must be not only in the structure, but especially in the infrastructure of national universities, that is, being part of its essence.
The academic audit will surely be very beneficial for the improvement of the practice of internal control and the positive effect on the administration of national universities.
For the effectiveness of academic activities and the good administration of national universities, it is essential to practice academic auditing and also to have an academic control system that contributes to the achievement of institutional goals, objectives, mission and vision.
Given the breadth of the old concepts used and the overcoming of the old restrictive and mechanistic definitions of auditing, the focus of the effectiveness of academic auditing makes this professional activity an effective tool to meet the needs of good administration of public universities.
In addition to the importance that it will have in the good administration of public universities, academic auditing will also allow auditors to face the new challenge of conducting academic auditing, as well as timely and reliable advice and consultancy and continue to maintain independence and objectivity in the evaluation of all academic transactions; what will allow to express your professional ethics in all its extension.
IMPORTANCE:
The importance of this research lies in the opportunity that we professionals have to formulate works based on knowledge and experiences to be applied by national universities.
On the other hand, today, when talking about competitiveness and globalization, national universities cannot remain inert in the face of changes, especially if these changes are going to benefit their management, taking into account that private universities have been putting all their efforts and resources to capture not only the interest of their students, but the entire community.
Today's alternative is the academic audit for the good administration of national universities, because the academic aspect is the reason for being institutional, the same that must have the corresponding evaluation, provided by the academic audit.
1.2. PROJECT DESCRIPTION
This work will deal with the way in which the academic audit developed effectively affects the good administration of the national universities of our country.
Public universities are autonomous educational entities, of communal origin, at the service of the country, made up of authorities, officials, workers, professors, students and graduates dedicated to study and research, to the creation and scientific and technological application, teaching, transmission and dissemination. of knowledge for the training of humanists, scientists, researchers and professionals.
National universities are created by Law. They are governed by the Political Constitution of Peru, by the University Law, its Statute and its Regulations.
National universities carry out their functions on the basis of principles.
They have a vision, mission, objectives, activities and functions.
National universities have inspection and control bodies within their organic structure. The General Office of Internal Audit is the one that performs the functions of inspection and control of all the activities of the university.
In practice, internal audit focuses its work more financially and economically, leaving aside academic activities not subject to audit.
In this way we can say that the control body has been working with a concept that has been devastated by the change and competitiveness that the current situation demands.
This unit carries out the planning of its control activities, executes the inspection and control procedures and finally sends its reports to the corresponding authorities, without considering the academic aspect. This form of performance, oriented only to the financial and economic, without taking into account the academic, is materialized in the lack of effectiveness of the academic aspect
The work of modern auditing, applied to national universities, cannot ignore the academic aspect that is the raison d'être of these entities.
1.2.1. BIBLIOGRAPHIC BACKGROUND
1) One of the main antecedents is the COSO Report. We agree with the Report, when it establishes that internal controls are implemented in order to detect, within the desired period, any deviation from the established objectives, and to limit surprises. Internal controls promote efficiency, reduce the risk of loss of asset value, and help ensure the reliability of financial statements and compliance with applicable laws and regulations. This report establishes the control environment, risk assessment, control activities, information and communication and supervision as components of internal control.
2) Another good antecedent will be constituted by the so-called COCO MODEL. We agree with the model that seeks to provide an understanding of control and respond to the following trends. i) Impact of technology and cutting organizational structures; ii) Growing demand to publicly report on the effectiveness of control; and, iii) Emphasis by the authorities to establish controls, as a way of protecting the interests of the State and the university community in our case.
3) In the structure of the COCO model, the criteria are basic elements to understand and, where appropriate, apply the control system. An adequate analysis and comparison is required to interpret the criteria in the context of public universities, and for an effective evaluation of the implemented controls.
4) A central document that we have as a background is the GOVERNMENT AUDIT MANUAL . This fundamental normative document defines the policies and guidelines for the exercise of government auditing in Peru. We agree with its objectives of establishing the postulates required by the government audit, with the purpose of standardizing the work of the auditors and promoting a greater degree of efficiency, effectiveness and economy in the development of the government audit as a whole; determine the basic criteria that allow future quality control of the government audit; apply the Government Auditing Standards (NAGU) approved by the Comptroller.
5) We also have as background the INTERNAL CONTROL TECHNICAL RULES FOR THE PUBLIC SECTOR. These standards are general guidelines issued by the Office of the Comptroller General of the Republic, with the aim of promoting a healthy administration of public resources in entities within the framework of an adequate internal control structure. These standards establish the basic guidelines and guide the actions of public sector entities towards the search for effectiveness, efficiency and economy in operations.
6) We also have as an antecedent, THE INTERNATIONAL STANDARDS ON AUDITING (NIA¨S). The guidelines contained in these standards are aimed at improving the degree of uniformity of auditing practices and related services.
7) The Generally Accepted Auditing Standards (NAGAS), constitutes an important point of reference to take into account in relation to the personal, working and reporting standards of the Internal Audit staff of Public Universities.
8) The Government Auditing Standards (NAGUS), constitutes a tool that must be taken into account for the treatment of the information in this work.
9) With regard to theses that can serve as an antecedent, the work of Guardia Huamaní José "The New Framework of Internal Audit and its influence on the optimization of the Corporate Governance of Public Universities", are relevant , although it was formulated several years and in another institutional context.
10) Another thesis is the following. "Internal audit and internal control: Its application in a national university". This thesis is at the Lima College of Public Accountants and corresponds to Pérez Hernández, Daniela. This document relates the principles, rules and procedures of internal control with the work of the internal auditor of a national university.
11) In the Faculty of Financial and Accounting Sciences of the Federico Villarreal National University, the existence of the following theses has been determined: 1) "Diagnosis and prognosis of internal auditing in public entities"; 2) “Efficiency of internal control in good governance of the public sector”; 3) “Internal audit and institutional management of the public sector”; 4) “Management process and internal audit of public sector entities”. All these theses have elements that will be taken into account in this research work.
1.3. PROBLEM STATEMENT
A commercial company, its line of business or main activity is the sale of goods, therefore any evaluation applied to this type of entity is mainly aimed at evaluating the financial and economic aspect of said transactions. On the other hand, in national universities, the main turn being the provision of academic services, however, an effective evaluation oriented to academic service has never been carried out, but fundamentally to the financial and economic transactions of the university. In other words, control tools have been used without the necessary logic or criteria.
The academic aspect of the universities converges, human resources (authorities, teachers, administrators, students), processes, procedures, curricular plans, syllables, evaluations (normal, recovery, position, etc.). All these elements have never been evaluated by an academic audit, that is, with the participation of professional personnel who have technical training, professional capacity and an independent attitude as academic auditors.
In this way, national universities are facing problems in the academic control of the schools, faculties and departments that they are in charge of.
The processes, procedures, techniques and practices of financial auditing that have been applied in national universities have not contributed to solving the academic problem and therefore have not contributed to the administration of these entities.
Likewise, the lack of the advisory and consulting function by the financial audit has been determined, which does not make it effective or facilitate the good administration of national universities.
This problem has caused that schools, faculties and academic departments do not meet their goals, objectives or the mission entrusted by national universities.
MAIN PROBLEM:
IN WHAT WAY CAN ACTION CONTROL ACADEMIC ACTIONS CONTRIBUTE TO THE GOOD ADMINISTRATION OF NATIONAL UNIVERSITIES IN PERU?
SPECIFIC PROBLEMS:
1) How to carry out the academic audit in the infrastructure of national universities, in such a way that it becomes an effective tool that contributes to the process of good administration of these state entities?
2) In what way can the actions and procedures of the academic audit process contribute to the development of the organization of national universities, so that the academic audit and administration establish a synergy that benefits the university community?
3) How do personnel policies and other regulations constitute academic audit criteria, and contribute to the efficiency of the administrative management of national universities?
4) Will the academic audit show the existence of the activities of social projection so that the effectiveness of the administration of the national universities is defined internally and externally?
5) How do the findings of the academic audit contribute, with the control of the national universities and therefore with the optimization of the administration?
1.4. OBJECTIVES
MAIN OBJECTIVE:
DETERMINE THE WAY IN WHICH THE ACADEMIC AUDIT CAN CONTRIBUTE TO THE GOOD ADMINISTRATION OF NATIONAL UNIVERSITIES IN PERU
SPECIFIC OBJECTIVES:
1) Determine how to carry out the academic audit in the infrastructure of national universities, so that it becomes an effective tool that contributes to the process of administration of these state entities.
2) Establish the way in which the actions and procedures of academic auditing can contribute to the organization and institutional development of national universities
3) Establish personnel policies and other standards as academic audit criteria so that they contribute to the efficiency of the administrative management of national universities.
4) Determine through the evidence of the academic audit the social projection activities that define the effectiveness of the administration of national universities with the community
5) Establish how the findings of the academic audit contribute to the control of national universities and therefore to the optimization of the administration of these entities.
1.4. HYPOTHESIS
MAIN HYPOTHESIS:
THE CONTROL ACTIONS TAKEN IN THE FRAMEWORK OF THE ACADEMIC AUDIT, EVALUATE THE PERFORMANCE OF TEACHING AND NON-TEACHING PERSONNEL, THE EFFICIENT USE OF THE RESOURCES ASSIGNED TO ACADEMIC ACTIVITIES, THE COMPLIANCE OF CURRICULAR PLANS, GOALS, OBJECTIVES AND MISSION SCHOOLS, INSTITUTES, FACULTIES AND ACADEMIC DEPARTMENTS OF NATIONAL UNIVERSITIES
SECONDARY HYPOTHESES:
1) The academic audit process is specified in the infrastructure of national universities, when the university community is fully convinced that its execution will allow identifying and contributing to the solution of problems and therefore facilitate the administration process effective of these entities.
2) The actions and procedures of academic control applied by the academic audit contribute to the organization and institutional development of national universities, when they evaluate academic processes and facilitate recommendations for their effectiveness.
3) Personnel policies, academic standards and other documents are academic audit criteria, because they function as standards for the efficiency of the administrative management of national universities.
4) The academic audit will reveal each of the social projection activities carried out by national universities, which defines the effectiveness of these entities with the community.
5) The findings represent important deficiencies that could negatively affect educational activities; they are communicated to the corresponding authorities of the national universities so that the pertinent actions are taken; allowing to optimize the control and administration of these entities.
VARIABLES OF THE INVESTIGATION:
1) INDEPENDENT VARIABLE:
X. ACADEMIC AUDIT:
INDICATORS:
X.1. ACADEMIC AUDIT PROCESS
X.2. ACTIONS AND CONTROL PROCEDURES
ACADEMIC
X.3. ACADEMIC AUDIT CRITERIA
X.4. ACADEMIC AUDIT EVIDENCE
X.5. ACADEMIC AUDIT FINDINGS
2) DEPENDENT VARIABLE:
Y. GOOD ADMINISTRATION:
INDICATORS:
Y.1. EFFECTIVE ADMINISTRATION PROCESS
Y.2. DEVELOPMENT OF INSTITUTIONAL ACTIVITIES
Y.3. ADMINISTRATION EFFICIENCY
Y.4. ADMINISTRATION EFFECTIVENESS
Y.5. ADMINISTRATION OPTIMIZATION
3) INTERVINENT VARIABLE:
Z. NATIONAL UNIVERSITIES:
INDICATORS:
Z.1. INFRASTRUCTURE
Z.2. ORGANIZATION
Z.3. MANAGEMENT
Z.4. SOCIAL PROJECTION ACTIVITIES
Z.5. CONTROL
1.5. METHODOLOGY
KIND OF INVESTIGATION:
This research work will be of the basic or pure type, since all aspects are theorized, although its scope will be practical to the extent that they are applied by national universities.
INVESTIGATION LEVEL
The research to be carried out will be at the descriptive-explanatory level, since all aspects of the academic audit will be described in order to apply it as a tool for the good administration of national universities.
INVESTIGATION METHODS:
The following methods will be used in this investigation:
1) Descriptive.- Because the benefits of academic auditing will be described so that it contributes to the good administration of national universities.
2) Inductive.- To infer the information of the sample in the research population and thus facilitate the testing of the hypothesis and demonstration of the objectives.
3) Other methods.- As necessary .
DESIGN OF THE INVESTIGATION:
POPULATION OF THE INVESTIGATION:
It will be made up of the 33 national universities that operate in our country. To date 01 national university is created but does not work.
INVESTIGATION SAMPLE:
The research sample will be made up of the following national universities, according to the following:
| COLLEGE | AUTORID.. | TEACHERS | STUDENTS | Graduates | ADMINIT. | TOTAL |
| UNFVILLARREAL | 10 | twenty | twenty | 10 | twenty | 80 |
| UNMSAN MARCOS | 10 | twenty | twenty | 10 | twenty | 80 |
| ONE FROM CALLAO | 5 | 10 | 10 | 5 | 10 | 40 |
| TOTAL | 25 | fifty | fifty | 25 | fifty | 200 |
DATA COLLECTION TECHNIQUES:
The techniques that will be used in the investigation will be the following:
1) Interviews.- This technique will be applied to the authorities and officials of national universities, in order to obtain information on all aspects related to research.
2) Surveys.- It will be applied to teachers, students, graduates and administrators of national universities in order to obtain information on aspects related to research
3) Documentary analysis.- This technique will be used to analyze the norms, bibliographic information and other sources related to the research.
DATA COLLECTION INSTRUMENTS:
The instruments to be used in the research are related to the aforementioned techniques, as follows:
| TECHNIQUE | INSTRUMENT |
| INTERVIEW | INTERVIEW GUIDE |
| POLL | QUESTIONNAIRE |
| DOCUMENTARY ANALYSIS | ANALYSIS GUIDE
DOCUMENTARY FILM |
ANALYSIS TECHNIQUES:
The following techniques will be applied:
a) Documentary analysis
b) Inquiry
c) Data reconciliation
d) Tabulation of tables with quantities and percentages
e) Understanding graphics
DATA PROCESSING TECHNIQUES:
The following data processing techniques will be applied:
a) Sorting and classification
b) Manual registration
c) Computerized process with Excel
d) Computerized process with SPSS
CHAPTER II:
THEORETICAL APPROACH TO THE INVESTIGATION
2.1. NATIONAL UNIVERSITIES
2.1.1. INFRASTRUCTURE OF NATIONAL UNIVERSITIES
Set of elements or services that are considered necessary for the operation of national universities. The elements are made up of land, academic premises, administrative premises, machinery and equipment, transport units, furniture and fixtures, and other diverse equipment necessary for the operation of the universities. As for services, it refers to the processes and procedures of the services provided by national universities; such as, income, academic process, graduation process, degree process; payment system, collection system, etc.
According to the Encarta® Encyclopedia 2005, one can also speak of social and economic infrastructure.
In this sense, the social infrastructure includes the way the people of the universities are organized; that is, in authorities, officials, teachers, non-teaching workers, students, graduates, graduates.
Regarding economic infrastructure, it is referred to the way in which national universities structure their sources of financing and investments so that these entities can function.
2.1.2. ORGANIZATION OF NATIONAL UNIVERSITIES
National universities are dedicated to the study, research, education and dissemination of knowledge and culture and its social extension and projection.
National universities have academic, regulatory, administrative and economic autonomy within the Law. The University Law establishes its purposes, academic and administrative regime, the studies and degrees it grants, the type of administration they must apply and other aspects related to their exercise.
National universities are entities made up of authorities, officials, professors, students, graduates, administrative workers, and service workers.
National universities have governing bodies: University Assembly, University Council and Faculty Council. The University Community is also part of the organization: Professors, students, graduates and graduates.
The academic regime of national universities includes: the admission process, the enrollment process, the evaluation process, the vacation study cycle, pre-professional and internship practices, degrees and degrees, and the academic guidance and tutoring system. and personal.
2.1.3. MANAGEMENT OF NATIONAL UNIVERSITIES
The universities organize their management regime in accordance with the University Law, Statute, Internal Regulations and other related norms.
Management is exercised by the University Assembly, the University Council, the Rector, the Faculty Council and the Deans.
For each component, the Law establishes its composition and powers.
Each university organizes and establishes its academic regime by Faculties according to its characteristics and needs.
The universities have academic, administrative and advisory services and offices, the organization of which is determined by their Statutes, guaranteeing their rationalization and efficiency. They are in charge of officials appointed by the University Council or proposed by the Rector.
The national community supports economically the national universities, which should correspond to that effort with the quality of their academic services.
The economic resources of national universities come from Public Treasury Allocations, income from special laws and directly collected resources.
2.1.4. SOCIAL PROJECTION ACTIVITIES
The universities develop, according to their infrastructure, different activities of social projection.
The production of goods and the provision of services are provided through the faculties that have the infrastructure for these purposes.
On the other hand, university extension and projection, within the context of educational activity in favor of society, organizes non-school professional events, which can be free or not, and lead to certification or not, in favor of non-students from the universities. In this sense, it organizes activities of a professional nature, studies and cultural, scientific and technological dissemination. The university extension and projection covers relations with social, cultural and economic institutions, the media and professional services. Extension and social projection activities are carried out through the University Extension and Social Projection Center and its dependencies. Coordinate actions with the faculties, institutes and university centers.
2.2. CONTROL OF NATIONAL UNIVERSITIES
2.2.1. CONTROL FOR GENERAL MANAGEMENT PURPOSES
National universities are subject to the National Control System, due to the condition of being state entities.
The University Law establishes that the National Assembly of Rectors can order the practice of audits designed to ensure the correct use of the resources of the universities. Within six months of the end of a budget period, the national universities report to the Office of the Comptroller General of the Republic, report to Congress and publish the respective balance free of charge in the Official Gazette.
The General Office of Internal Audit is in charge of evaluating the Internal Control System of national universities. This dependency depends administratively and functionally depends on the General Comptroller of the Republic.
2.2.2. CONTROL FOR ACADEMIC PURPOSES
Faced with gigantic advances in the field of Science and Technology, our Country must promote a process of sustainable economic and social development in this context, the Universities play a backbone for being the cultists of knowledge.
Since the 99s and at the initiative of the National Assembly of Rectors, the evaluation of the Universities has been promoted in our country and a document has been prepared, entitled: “Towards Modernization and Comprehensive Accreditation of Peruvian Universities” in this document the general and basic guidelines are dictated so that the Universities initiate their self-evaluation process, under the criteria of quality and modernization.
2.2.2.1. SELF-ASSESSMENT IN UNIVERSITIES
Self-evaluation is a mechanism through which the university community, through a process of participatory reflection, describes and values its reality. Self-evaluation is essential to involve the university community in quality improvement. To carry out the self-evaluation requires a great internal motivation to undertake an evaluation with the clear objective of improving quality; willingness of the community to carry out the analysis and evaluation of the goals and achievements in the framework of the University's global relations; that the process follows the approach and guidelines of the Evaluation Guide; formulate concrete proposals to improve quality, and define strategies for its achievement; follow procedures (consultations, hearings) that allow the opinion of the university community to be gathered.
The University, like any modern organization, has a general pattern of behavior, beliefs and values that its members share. There is a series of conflicts among its actors, a continuous fight for power spaces, understood in this way the academic culture implies the acquisition and transmission of knowledge, beliefs and behavior patterns over time, which means that the academic culture is extremely stable and does not change quickly.
On the other hand, the socio-cultural environment of the University is given by cultural and social factors that affect and determine behavior, these being the ones that make up our market and the professionals it trains must adapt to that culture or try to change it, this is the role that the University must play in society. Therefore, the University needs to self-regulate in order to fulfill the mission and objectives that it has defined itself and therefore the academic culture should not be an obstacle to innovation or change, on the contrary, it should be a facilitator throughout the process.
The quality of higher education is characterized by its ethical and pedagogical principles. But it has to face various conflicts and paradoxes of expansion and dispersion of demand on the one hand and the unemployment that increasingly affects graduates on the other hand; between the duty of equality and justice and the financial financial limits for education and finally between the ethical, moral obligation and the abuse of knowledge and discoveries; Faced with these difficulties, higher education must develop strategies of adaptability, flexibility and imagination to develop a constant critical spirit and promote teamwork without abandoning its ethical character. The quality challenge should not be dissociated from the search for performance and the establishment of evaluation criteria.
The need to develop a culture of evaluation is inseparable from the notion of quality and which in turn is entirely linked to an effective democratization of the higher education system.
Self-evaluation is the voluntary, permanent process of self-analysis of the situation, processes and results of an institution, with the active participation of the university community, which allows for full knowledge based on the identification of weaknesses, strengths, threats, and opportunities. with the purpose of generating a change proposal to improve the quality of education, allow the formulation of a development plan, within the framework of an Accreditation process. Your physical product is a Self Assessment Report.
The steps of the Self-evaluation process are as follows:
1. Political decision of the institution
to. Resolutions
b. Budget allocation
2. Create the Self-Assessment and Accreditation Office
3. Prepare the Project of an Operational Plan for Self-evaluation
4. Definition of Institutional Awareness
5. Approval, Implementation and Execution of the Operational Plan
6. Preparation of the Institutional Improvement Plan.
THE OFFICE OF SELF-ASSESSMENT AND ACCREDITATION
PURPOSES:
· Constitute a culture of Self-evaluation, aimed at strengthening the institutional commitment to continuously improve the quality of academic programs.
· To develop a quality culture with the purpose of training competent professionals to carry out activities that produce user satisfaction.
· Obtain the Accreditation of the different Academic Programs of the University.
OVERALL OBJECTIVE
· Guarantee professional and human training of excellence, according to the country's demands.
· Determine mechanisms by which the University is accountable to society and the State on the educational service it provides.
SPECIFIC OBJECTIVES
1. Implement a self-evaluation process for Undergraduate Academic Programs.
2. Implement the evaluation processes of the Postgraduate Academic Programs.
3. Facilitate the Accreditation processes of the Academic Programs.
4. Provide specialized training, advice and implementation services in evaluation processes at the level of decentralized programs.
5. Implement a monitoring and compliance system for established functions.
6. Evaluation of compliance with the University Development Plan through the results obtained in the evaluation.
7. Advise the Rector and Academic and Administrative Rector on matters related to Self-evaluation and Accreditation.
STAGES OF SELF-ASSESSMENT
Self-evaluation can be accomplished through different practical strategies which can be reduced to the following stages:
1. Awareness and organization of the concept of Self-evaluation and creating a quality culture in all levels of the University.
In this way, motivation and a commitment to change are achieved.
2. Diagnosis: Obtains concrete knowledge of the academic and administrative structure of the different academic programs submitted to Self-evaluation. This process requires basic statistical information from 2 or 3 previous years. Collect through surveys the opinions of students, graduates, teachers and administrative and managerial staff, as well as different actors in the community regarding teaching, research and extension of programs.
3. Internal Evaluation:
The Commission compares its processes and accomplishments with the statutes and regulations of the same institution and with the variables prepared by the Self-evaluation Commission.
4. Decisions: It is about assuming the corrections resulting from the evaluation work, preparing and implementing continuous improvement plans and assigning them as necessary to make the Institutional Self-evaluation process effective.
5. External Evaluation:
Assume the verification process of the external evaluators, preparing the necessary material to facilitate the Accreditation process.
2.2.2.2. ACCREDITATION IN UNIVERSITIES
According to INDECOPI, accreditation is the procedure by which an authorized body formally recognizes that an organization is competent to carry out a certain conformity assessment activity (such as carrying out test and calibration tests, providing inspection services and certification of products, management systems and personnel). To grant such recognition, the Accreditation Bodies verify, through independent and impartial evaluations, that the conformity assessment entities are duly prepared to carry out their work and to facilitate both national and international commercial activities.
Accreditation bodies, such as Indecopi's Commission for Technical and Commercial Regulations - CRT (in its capacity as National Accreditation Body) carry out their work according to the same criteria used at the international level, thus guaranteeing a transparent and equitable evaluation. For this reason, it can be guaranteed that all the Conformity Assessment Bodies accredited in different countries carry out their tasks in a homogeneous manner, thus generating trust that enables mutual acceptance of the results obtained.
In the case of the University, the accreditation bodies will be subordinated to the Ministry of Education and the National Assembly of Rectors.
Accreditation is a formal voluntary process by which a generally recognized body of an organization (governmental or non-governmental) values and recognizes that an organization complies with published, applicable and pre-established standards.
The accreditation process, fully considered, has the following objectives:
v Promote the improvement of the quality of Higher Education.
v Be a mechanism for holding higher education institutions accountable to society and the State for the educational service they provide.
v Promote the suitability and soundness of the institutions that provide the public service of Higher Education.
v Be an incentive for institutions to verify the fulfillment of their mission, their purposes and objectives within the framework of the Constitution and the Law, and in accordance with their own statutes.
v Promote permanent self-examination of academic institutions and programs in the context of a culture of evaluation.
v Be an instrument through which the State gives public faith to the quality of institutions and higher education programs.
v Provide reliable information to users of the higher level educational service and feed the National Information System created by the Law.
v Be an incentive for academics, insofar as it allows objectifying the meaning and credibility of their work and promoting recognition of their achievements.
2.2.2.3. CERTIFICATION AT UNIVERSITIES
Certification is a process by which an authorized body, either a governmental or a non-governmental organization, assesses and recognizes either the teaching and non-teaching staff of a national university if it meets the pre-established requirements or criteria.
Certification determines whether staff have undergone training, coaching, and further development and whether they have demonstrated proficiency in an area of specialization above the minimum requirements for the bachelor's degree.
A bachelor's degree is a process by which a government authority grants a professional person permission to pursue an occupation or profession. Bachelor's regulations are generally established to ensure that the person meets the minimum standards to ensure quality service for clients or users.
Certification is the procedure by which a different third party, independent of the producer and the buyer, ensures in writing that a product, process or service meets the specified requirements, making it the most valuable activity in national commercial transactions. and international. It is an irreplaceable element, to generate trust in customer-supplier relationships. A certification system is one that has its own rules, procedures and form of administration to carry out a conformity certification. Such a system must be objective, reliable, accepted by all interested parties, effective, operational, and administered impartially and honestly. Its primary and essential objective,it is to provide the criteria that assure the buyer that the product they are purchasing meets the agreed requirements. Every certification system must have the following elements.
- Existence of Norms and / or Regulations. Existence of Accredited Laboratories. Existence of an Accredited Certification Body.
On the other hand, certification is a procedure by which a third party (an independent Certification Body) delivers a written assurance that a product, process, system or service complies with certain specified requirements. Certification is essentially a voluntary system.
2.2.3. PREVENTIVE AUDIT: TOOL TO PREVENT ACTS OF CORRUPTION
ISO 9000: 2000, clause 3.6.4, defines preventive action as "action to eliminate the cause of a potential nonconformity or other potential unwanted situation". This can be considered as an action taken to prevent a nonconformity from occurring. However, if there is no nonconformity to start with and if preventive action is effective, the status quo will be maintained. This creates the difficulty of auditing a process for which the desired output is to maintain the status quo. There is often confusion about the differences between the terms correction, corrective action and preventive action (please refer to ISO 9000: 2000 for their formal definitions) and also in relation to the activities of an organization with respect to each of them.
Auditing the organization's correction and corrective action processes is relatively straightforward because the results and effectiveness of these processes are generally well defined (i.e., if the organization has already identified a nonconformity, it is relatively easy for a auditor evaluate the process used by the organization, or that is planned to be used to correct it and whether or not this will be effective in preventing the non-conformity from recurring); however, auditing preventive action processes is usually more complex.
A preventive audit seeks to prevent any unlawful act committed by a public official, eventually, with the participation of an individual, which consists of the abusive exercise of public power aimed at illicitly promoting private interests.
2.3. ACADEMIC AUDIT
Adapting the opinion of the Institute of Internal Auditors of Peru, Academic Auditing is the independent and objective activity of assurance and consultation designed to add value and improve the academic activities of a national university. Academic Auditing helps the institution meet its goals, objectives and mission by providing a systematic and disciplined approach to evaluate and improve academic processes, control and governance.
The academic audit consists of evaluating a set of academic proposals in order to determine if the goals, objectives, policies, strategies, budgets, programs and projects emanating from the management are being fulfilled as planned. In this context, academic auditing will contribute to the good administration of national universities, in relation to the accuracy, efficiency, effectiveness, and economy of academic services.
2.3.1. ACADEMIC AUDIT PROCESS
The effective internal audit process includes the following aspects:
1) Advice and consultancy in matters of academic control addressed to the authorities and officials of national universities.
2) Planning of control activities for academic auditing in national universities.
3) The execution of the academic control actions, within the framework of the planning carried out
4) The formulation of the Academic Auditor's Report.
5) Punctual and / or permanent follow-up, monitoring and supervision of academic activities.
2.3.2 CONTROL ACTIONS AND PROCEDURES
ACADEMIC
2.3.3. ACADEMIC CONTROL ACTIONS.
Academic control actions consist of policies and procedures that tend to ensure that the guidelines of the University Assembly, University Council and Rector of national universities are followed. They also tend to ensure that the necessary measures are taken to address the risks that jeopardize the achievement of the academic goals of universities.
The academic control actions are carried out in any part of the university, in its levels and in all its functions and comprise a series of actions as different as approvals and authorizations, verifications, reconciliations, analysis of the results of academic activities, safeguarding of assets destined for academic activities and the segregation of duties of the personnel involved in academic activities.
According to the COSO Report, control actions or control activities are the norms and procedures (which constitute the actions necessary to implement the policies) that aim to ensure that the guidelines of the decision-making bodies are complied with, in order to control risks. of academic activities.
2.3.4. ACADEMIC CONTROL PROCEDURES
During the execution phase, the academic audit team focuses on obtaining and testing evidence, applies audit procedures and techniques, develops findings, observations, conclusions and recommendations. Academic audit procedures are specific operations that are applied in an audit and include techniques and practices deemed necessary, depending on the circumstances. Auditing techniques are practical methods of investigation and testing that the auditor uses to obtain necessary evidence to support her opinion. Auditing practices constitute the specific tasks performed by the auditor as part of the examination.
2.3.5. ACADEMIC AUDIT CRITERIA
The academic audit criteria describe the standards that will be used to determine whether national universities meet expectations in terms of effectiveness, efficiency and economy in the execution of academic activities, which must be reasonable and achievable, as well as in terms of the effectiveness of its administrative controls.
2.3.6. ACADEMIC AUDIT EVIDENCE
It is the set of verified, sufficient, competent and pertinent facts that support the conclusions of the academic auditor.
It is the specific information obtained during the audit work through observation, inspection, interviews and examination of academic documents and records. The activities of the academic audit are dedicated to obtaining evidence, since it provides a rational basis for the formulation of judgments or opinions. The term evidence includes documents, photographs, analysis of facts carried out by the auditor, and in general, all material used to determine if the criteria for academic audit are met.
2.3.7 ACADEMIC AUDIT FINDINGS
Academic audit finding is called the result of the comparison that is made between a criterion and the current situation found during the exam. It is all information that, in the auditor's judgment, allows him to identify important facts or circumstances that affect the management of the academic activities under examination that deserve to be communicated in the report. Its elements are: condition, criteria, cause and effect.
The academic auditor should be trained in the techniques to develop findings objectively and realistically. When carrying out your work, you should consider the following factors: conditions at the time of the event; nature, complexity and magnitude of the activities examined; critical analysis of each important finding; integrity of academic audit work; legal authority; differences of opinion.
2.4 GOOD ADMINISTRATION
According to the Microsoft Good Administration Dictionary, it is the art or way of governing that aims to achieve lasting institutional development (academic, financial, economic and social), promoting a healthy balance between the University, the University Community and the market.
National universities must establish guidelines to guide the actions of their dependencies, towards the search for effectiveness, efficiency and economy in their operations within the framework of an adequate internal control structure and administrative integrity that facilitate good administration.
2.4.1. GOOD ADMINISTRATION PROCESS
The process of Good Administration in the universities must include the modification of the behavior of the personnel in their emotional attitudes to carry out their functions, the modification of traditional management by corporate and synergistic management by those responsible for the government of the universities; It also includes the modification of the control environment, the risks, control activities, information, communication and supervision of the educational and administrative activities of these educational entities.
The good administration of national universities includes the management of programs and activities. The evaluation of the effectiveness of the programs or activities of the national universities is directly related to the evaluation of the efficiency and economy in the application of resources; For this reason, the auditor may include both components together when carrying out their work. This is an aspect to consider during the planning phase of the audit, given that an entity can achieve its objectives and goals in a given period, despite incurring waste or lack of economy in the application of resources; or also, the same entity could obtain adequate levels of efficiency and economy in its operations,without thereby achieving its objectives and planned goals as part of corporate governance.
2.4.2. INSTITUTIONAL DEVELOPMENT
Institutional development includes the development of plans, programs, activities and functions of national universities. Institutional development is the contest that universities have to wage internally and especially externally to have the trust of the users of the services they provide to the community. Institutional development must take place in the administrative and academic activities of public universities so that they win the contest that they will have with private universities.
Institutional development is not something fortuitous, if not on the contrary, it is achieved after a process that involves the correct application of the norms, processes, procedures, techniques and practices in the context of the institutional objectives, mission and vision; the efficiency, effectiveness and economy in the use of the scarce resources of these entities also contributes to the institutional development of national universities; Management policies, strategies and tactics are also part of this process, taking into account the internal and environment of these entities.
2.4.3. ADMINISTRATION EFFICIENCY
Efficiency refers to the relationship between the academic services provided to the university community and the resources used by the administration for that purpose (productivity), compared to an established performance standard.
2.4.4. ADMINISTRATION EFFECTIVENESS
Effectiveness refers to the degree to which the national university achieves its academic objectives and goals or other benefits that were intended to be achieved, provided for in legislation or set by another authority
For academic auditing to become an effective tool that facilitates the good administration of national universities, it must go through change, it must include human resources, materials and constituent elements such as processes, procedures, techniques and practices, of so that it fulfills the objectives within the framework of the new philosophy.
In accordance with Article 5 of the National Control System Law; government control consists of the periodic verification of the result of public management, in light of the degree of efficiency, effectiveness, transparency and economy that they have exhibited in the use of public resources, as well as compliance by entities with legal regulations and the guidelines for policies and action plans.
In accordance with the Government Audit Manual of the Office of the Comptroller General of the Republic, the evaluation of the effectiveness of programs is carried out by the academic auditor, with the aim of informing the bodies that make up the branches of government and the authorities of the administration. Public responsible for the management, authorization, financing and execution of programs or activities, regarding their performance (performance) obtained by the programs compared to what was planned. This approach evaluates the results or benefits achieved and determines if the program has been achieving the planned goals, as well as identifying the problems that need to be corrected to improve its effectiveness.
Some of the aspects to consider in an academic audit, such as
in the administration, with focus on effectiveness, are the following:
a) Establishment of program objectives in a clear and precise way;
b) Identification of all program objectives that are the subject of evaluation
c) Reasonableness of the procedures for evaluating the effectiveness of the program in terms of its implementation and cost
d) Feedback on the effectiveness of the program
2.4.5. ADMINISTRATION OPTIMIZATION
The optimization of the administration of the national universities will manifest itself when there is concurrence of efficiency, effectiveness and economy in the use of resources.
When national universities achieve their objectives and planned goals; when they achieve a relationship between the academic service delivered and the resources used, compared to a performance standard; when they acquire their resources at a reasonable level of quality, at the appropriate time and place and at the lowest cost; the conditions for the optimization of the administration are being given.
CHAPTER III:
SCHEDULE AND FINANCING OF THE INVESTIGATION WORK
| ACTIVITIES | SEA | APR | MAY | JUN | JUL | AUG | SET |
| THESIS PLAN: | |||||||
| DATA COLLECTION | X | X | |||||
| FORMULATION | X | ||||||
| PRESENTATION | X | ||||||
| APPROVAL | X | ||||||
| THESIS: | |||||||
| DATA COLLECTION | X | X | X | X | |||
| ORGANIZATION OF INFO. | X | X | |||||
| INFORMATION PROCESS | X | X | |||||
| DRAFTING OF THE THESIS | X | ||||||
| PRESENTATION | X | ||||||
| LIFT | X | ||||||
| APPROVAL | X |
SCHEDULE
| FINANCING THE INVESTIGATION WORK | |||||
| ITEMS | QUANTITY | UNIT | UNIT PRICE | SUBTOTAL | TOTAL ITEM |
| I. ASSETS: | 720.00 | ||||
| GOODS | two | THOUSAND | 25 | 50.00 | |
| PENCILS | 5 | DOZENS | 10 | 50.00 | |
| COMPUTER INK | 10 | UNITS | 30 | 300.00 | |
| FLOPPY | 3 | DOZEN | twenty | 60.00 | |
| CD | one | DOZEN | 60 | 60.00 | |
| OTHER ASSETS | 200.00 | ||||
| II. SERVICES | 2,480.00 | ||||
| SUPPORT STATISTICAL WORK | 500.00 | ||||
| SECRETARIAL SUPPORT | 500.00 | ||||
| MOBILITY | 300.00 | ||||
| VIATICOS | 500.00 | ||||
| TELEPHONE | 200.00 | ||||
| IMPRESSIONS | 180.00 | ||||
| PHOTOCOPY | 100.00 | ||||
| VARIOUS | 200.00 | ||||
| TOTAL | 3,200.00 | ||||
BIBLIOGRAPHY
1. Contreras, E. (2000) Auditor's Manual. Lima: CONCYTEC
2. Cashin, JA, Neuwirth PD and Levy JF (2004) Audit Manual. Madrid: Mc. Graw-Hill Inc
3. Comptroller General of the Republic. (2004) Government Audit Manual (MAGU). Lima: Editora Perú.
4. Comptroller General of the Republic. (2004). Internal Control Technical Standards for the Public Sector. Lime. Editora Peru.
5. Elorreaga Montenegro, Gorostiaga. (2002). Internal Audit Course. Chiclayo- Peru. Editing by the author.
6. International Federation of Accountants- IFAC - (2000) International Auditing Standards. Lime. Edited by the Federation of Colleges of Accountants of Peru.
7. Hernández Rodríguez, Fernando. (2002) The operational audit. Lima: Editorial San Marcos SA.
8. Hernández Sampiere, Roberto (2000) Research Methodology. Madrid: Mc. Graw-Hill Inc
9. Hammer Michael & Champy (2004) Reengineering. Bogotá. Nora Publishing Group.
10. Holmes, AW (2002) Audit. Mexico: Hispano-American Typographical Union.
11. Caballero Bustamante Informational (Audit Informational). (2005). Internal control. Lime. Editorial Tinco SA.
12. Institute of Internal Auditors of Spain- Coopers & Lybrand, SA. (2004). The New Concepts of Internal Control- COSO Report- Madrid. Ediciones Díaz de Santos SA.
13. Institute of Internal Auditors of Peru. (2001). The New Framework for the Professional Practice of Internal Auditing and Code of Ethics. Lime. Edition by The Institute of Internal Auditors.
14. Canadian Institute of Certified Accountants (CICA). (2001). Internal Control Model- COCO. Lime. Edition by Normaria- Argentina.
15. Jonson, Ferry and Scholes, Kevan. (2004) Strategic Management. Madrid: Prentice May International Ltd.
16. Koontz / O'Donnell (2002) Modern Administration Course- An analysis of systems and contingencies of administrative functions. Mexico. Lithographic Ingramex SA
17. Manganelli Raymond & Klein Mark (2004) How to do Reengineering. Bogotá. Norma Editorial Group.
18. Panéz, J. (2002) Contemporary Audit. Lima: Iberoamericana de Editores SA.
19. Porter Michael E. (2004) Competitive Strategy. Mexico. Compañía Editorial Continental SA. From CV.
20. Porter Michael E. (2004) Competitive Advantage. Mexico. Compañía Editorial Continental SA. From CV.
21. Tafur Portilla, Raúl. (2004). "The University Thesis". Lime. Mantaro Publishing.
22. Terry, GR (2002) Principles of Administration. Mexico: Compañía Editorial Continental SA.
23. Tuesta Riquelme, Yolanda. (2004). "The ABC of Government Auditing". Volume I. Lima. Iberoamericana de Editores SA.
24. Ancash National University and Institute of Management Development. (2002). Management and quality in control systems. Lime. Edition by the two entities.
APPENDIX No.1:
TENTATIVE SCHEME OF THE THESIS
TITLE OF THE THESIS
AUTHOR'S NAME
INTRODUCTION
PART I:
METHODOLOGICAL AND THEORETICAL APPROACH
CHAPTER I:
METHODOLOGICAL APPROACH
1.1. Delimitation of the investigation
1.2. Justification and Importance
1.3. Problem Statement
1.4. goals
1.5. Hypothesis
1.6. Methodology
CHAPTER II:
THEORETICAL APPROACH
2.1. Research Background
2.2. Legal basis of the investigation
2.3. Public universities
2.3.1. Infrastructure of national universities
2.3.2. Organization of national universities
2.3.3. Management of national universities
2.3.4. Social outreach activities
2.3.5. Control of Public Universities
2.4. Academic Audit
2.4.1. Academic Audit Process
2.4.2. Academic control actions and procedures
2.4.3. Academic audit criteria
2.4.4. Evidence of academic audit
2.4.5. Academic audit findings
2.5. Good institutional administration
2.5.1. Effective administration process
2.5.2. Development of institutional activities
2.5.3. Administration efficiency
2.5.4. Administration effectiveness
2.5.5. Administration optimization
PART II:
RESULTS OF THE INVESTIGATION
CHAPTER III:
PRESENTATION, ANALYSIS AND INTERPRETATION OF THE INTERVIEW CONDUCTED
3.1. Presentation of questions
3.2. Analysis of responses
3.3. Interpretation of responses
CHAPTER IV:
PRESENTATION, ANALYSIS AND INTERPRETATION OF THE SURVEY CONDUCTED
4.1. Presentation of questions
4.2. Analysis of responses
4.3. Interpretation of responses.
CHAPTER V:
CONSTRASTATION AND VERIFICATION OF THE PROPOSED HYPOTHESES
5.1. Hypotheses raised
5.2. Results obtained
5.3. Verification and verification
CHAPTER VI:
OTHER ASPECTS OF THE INVESTIGATION
6.1. Conclusions
6.2. recommendations
BIBLIOGRAPHY
ANNEXES
Committee of Sponsoring Organization of the Treadway Commission (COSO)
The Criteria of Control Borrad (COCO), model released by the Canadian Institute of Certified Accountants (CICA)
Government Audit Manual (MAGU), published by the Office of the Comptroller General of the Republic on 12/23/1998
Resolution of the Comptroller No. 072-98-CG DEL 18.12.1998
NIAS, standards issued by the International Federation of Accountants (IFAC).
FEDERICO VILLARREAL NATIONAL UNIVERSITY- STATUTE 2001.
FEDERICO VILLARREAL NATIONAL UNIVERSITY - STATUTE 2001. GENERAL REGULATION 2002.
Adapting the opinion of Elorreaga Montenegro, Gorostiaga. (2002). Internal Audit Course. Chiclayo- Peru. Editing by the author.
Porter Michael E. (1996) Competitive Strategy. Mexico. Continental Publishing Company
SA. From CV.
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