The present research work, based on the administrative area of the Fiscal Educational Unit "May 21 of the Portoviejo canton, with the theme: "administrative process and its impact on the institutional strengthening of the fiscal educational unit May 21”, with information obtained was known the administrative process that takes place in its different areas and in turn the performance in the functions of the staff that works in the educational establishment, Through the objective it was possible to analyze the administrative process and its impact on the Institutional strengthening of the Unit Fiscal Education “21 de Mayo” of the Portoviejo Canton. It was determined that the administrative process in the Fiscal Educational Unit "May 21" which allowed to obtain sufficient, competent and relevant information, identifying the deficiencies in this area. The methodology used in the research is with a mixed quantitative and qualitative approach of a descriptive type, field research, as well as the deductive, analytical and statistical analysis methods, surveys and interviews were carried out in person, observation, in addition to the tour of the facilities of the institution, through this investigative work, weaknesses within the institution are evident in the educational administrative processes to issue a report with the respective conclusions and recommendations, proposing solutions to the problems detected in the institution and can have continuous improvement As a final result A scientific article on the administrative audit of the administrative process was carried out as a strategic guideline for the institutional strengthening of the fiscal educational unit "May 21” of the Portoviejo Canton, which promotes the scientific dissemination of the relationship of research results. Keywords: Administrative processes, audit, institutional strengthening, educational unit, continuous improvement.El presente trabajo de investigación, basado en el área administrativa de la Unidad Educativa Fiscal “21 de mayo” del cantón Portoviejo, con el tema: “proceso administrativo y su incidencia en el fortalecimiento institucional de la unidad educativa fiscal 21 de Mayo”, con información obtenida se conoció el proceso administrativo que se desarrolla en sus diferentes áreas  y a su vez el desempeño en las funciones del personal que labora en el establecimiento educativo, Mediante el objetivo se pudo  Analizar  los  proceso administrativo y su incidencia en el fortalecimiento Institucional de la Unidad Educativa Fiscal “21 de Mayo” del Cantón Portoviejo. Se determinó que el proceso administrativo en la Unidad Educativa Fiscal “21 de mayo” lo que permitió conseguir una información suficiente, competente y relevante, identificando las deficiencias en esta área. La metodología que se realizó  en la investigación es con enfoque mixto cuantitativo y cualitativo de tipo descriptivo, investigación de  campo, así también se utilizó el métodos deductivo, analítico y análisis estadístico se realizó encuestas y entrevistas de manera presencial, observación,  además del recorrido por las instalaciones de la institución, mediante este trabajo investigativo se evidencian debilidades dentro de la institución en los procesos administrativos educativa para emitir informe con las respectivas conclusiones y recomendaciones, proponiendo soluciones a los problemas detectados en la institución y pueda tener una mejora continua Como resultado final se realizó un artículo científico de la auditoria administrativa al proceso administrativo como lineamiento estratégico para el fortalecimiento institucional  de la unidad educativa fiscal “21 de mayo” del Cantón Portoviejo, lo cual promueve la divulgación científica de la relación de resultados de la investigación. Palabras Clave: Procesos administrativos, auditoria, fortalecimiento institucional, unidad educativa, mejora continua. ABSTRACT: The present research work, based on the administrative area of the Fiscal Educational Unit "May 21 of the Portoviejo canton, with the theme: "administrative process and its impact on the institutional strengthening of the fiscal educational unit May 21”, with information obtained was known the administrative process that takes place in its different areas and in turn the performance in the functions of the staff that works in the educational establishment, Through the objective it was possible to analyze the administrative process and its impact on the Institutional strengthening of the Unit Fiscal Education “21 de Mayo” of the Portoviejo Canton. It was determined that the administrative process in the Fiscal Educational Unit "May 21" which allowed to obtain sufficient, competent and relevant information, identifying the deficiencies in this area. The methodology used in the research is with a mixed quantitative and qualitative approach of a descriptive type, field research, as well as the deductive, analytical and statistical analysis methods, surveys and interviews were carried out in person, observation, in addition to the tour of the facilities of the institution, through this investigative work, weaknesses within the institution are evident in the educational administrative processes to issue a report with the respective conclusions and recommendations, proposing solutions to the problems detected in the institution and can have continuous improvement As a final result A scientific article on the administrative audit of the administrative process was carried out as a strategic guideline for the institutional strengthening of the fiscal educational unit "May 21” of the Portoviejo Canton, which promotes the scientific dissemination of the relationship of research results. Keywords: Administrative processes, audit, institutional strengthening, educational unit, continuous improvement. Recibido: 05 de octubre de 2022; Aceptado: 19 de diciembre de 2022; Publicado: 09 de enero de 2023.