Research article


Rosalina Ivonne Balanzátegui García, Verónica Susana Soto Benítez, Jessica Wendy Espinoza Toala, Jessy Gabriela Vega Flor

Online First: April 25, 2023

The control as a stage of the administrative process, constitutes the phase where, through indicators, the degree of compliance with the objectives and goals established by the leaders of an entity is established, that is, the planned is compared with what has been executed, in order to detect if there is any deviation, to be able to correct it at the appropriate time, and with the results obtained, make a feedback for continuous improvement. It is necessary to keep in mind that employees who perform functions in the management of financial, human, material or services resources in all types of organizations, whether public or private, assume a high degree of responsibility, so they must faithfully comply with the administrative process of control; This process has to do with carrying out activities that demonstrate economy, efficiency and effectiveness in the development of the company or social organization. To achieve this purpose, pre-established rules and policies must be complied with in every institution and this is the case of compliance with the administrative control process; control that is actively carried out before, concurrently and later, this is in internal control as a fundamental basis for conducting intelligent audits. Summary The purpose of this research was to develop the control process as a fundamental basis for conducting audits, therefore, a practical example of the application of the Control Process in a Project Execution Unit is presented, which depended on an NGO located in the city of Riobamba and that executed some socio-productive projects with the participation of the Ecuadorian State in the province of Chimborazo, during the period between the years 2018 – 2022. On the other hand, after carrying out the internal and external audit, and having verified the execution of the aforementioned projects, it was possible to verify the fulfillment of the objectives of the same and that their purpose was aimed at improving the living conditions of 708 poor peasant families belonging to 32 communities of the cantons Riobamba, Colta, Guamote and Pallatanga of Chimborazo Province; and that, at the same time, they were meeting their basic needs.


Internal control, control instruments, internal audit, external control, audit, evaluation, audit