Academic audit and control for the administration of national universities in Peru

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.

audit-academic-administration-national-universities-peru

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.

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.

BIBLIOGRAPHIC BACKGROUND

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. Another good antecedent will be the 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. 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. A central document that we have as a background is theGOVERNMENT 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. We also have as background the INTERNAL CONTROL TECHNICAL STANDARDS 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. We also have as background, 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. Generally Accepted Auditing Standards(NAGAS), constitutes an important point of reference to take into account in relation to personal, work and report standards of the Internal Audit staff of Public Universities. The Government Auditing Standards (NAGUS), constitutes a tool that must be taken into account for the treatment of the information in this work. With regard to theses that can serve as antecedent, the work of Guardia Huamaní José “El Nuevo Marco of Internal Audit and its influence on the optimization of the Corporate Governance of Public Universities ”, are relevant , although it was formulated several years ago and in another institutional context. 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. In this document, the principles, norms and procedures of internal control are related to the work of the internal auditor of a national university. In the Faculty of Financial and Accounting Sciences of the National University Federico Villarreal, the existence of the following theses has been determined: 1) "Diagnosis and forecast of internal audit 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.

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 to them 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:

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? In what way the actions and procedures of the audit process academic, can 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? In what way are personnel policies and other standards, constitute criteria of academic audit,and contribute to the efficiency of the administrative management of the national universities? 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? In what way do they contribute the findings of the academic audit, 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:

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. Establish the way in which the actions and procedures of the audit They can contribute to the organization and institutional development of national universities. Establish personnel policies and other standards as criteria for academic auditing so that they contribute to the efficiency of the administrative management of national universities.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. of the administration of said entities.

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:

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 process of effective administration of These entities. 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. 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.The academic audit will reveal each of the activities of social projection carried out by national universities, which defines the effectiveness of these entities with the community. 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.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.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:

INDEPENDENT VARIABLE:

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

DEPENDENT VARIABLE:

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

INTERVINENT VARIABLE:

Z. NATIONAL UNIVERSITIES:

INDICATORS:

Z.1. INFRASTRUCTURE 2. ORGANIZATION Z.3. MANAGEMENT Z.4. SOCIAL PROJECTION ACTIVITIESZ.5. CONTROL 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:

Descriptive.- Because the benefits of academic auditing will be described so that it contributes to the good administration of national universities. - To infer the information of the sample in the research population and thus facilitate the testing of the hypothesis and demonstration of the objectives. Other methods.- As necessary .

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:

Interviews.- This technique will be applied to the authorities and officials of the national universities, in order to obtain information on all aspects related to the research. Surveys. - It will be applied to the teachers, students, graduates and administrators of the national universities with the object of obtaining information on the aspects related to the investigation 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: