Social management audit for non-profit institutions

Abstract

Due to the complexity that non-profit organizations present with respect to the execution of social aid projects and programs and their impact on the fulfillment of strategic objectives, it becomes a priority to promote an adequate control and monitoring system for activities carried out based on good administrative practices and the achievement of the strategic objectives that are planned. The objective of this article is to design a social audit program to evaluate the performance and transparency of the Believe Program sponsored by the Foundation Solidarity Support to the Family in the Canton Latacunga in Ecuador. For this, various stages and indicators were considered, in addition to convergence with the Participation Action Research (PAR) methodology. In this sense, our contribution has a descriptive-explanatory character, from a mixed approach that allows obtaining the necessary information to control the social activities of the program under study. The application of empirical instruments is proposed to examine the transparency indices in the organization. For all these reasons, we hope that this type of proposal will be useful to strengthen the control and trust strategies in the work carried out by non-profit social organizations in the country.