Auditoría de gestión en la Empresa Centro de Distribución CEDI-Ambato, en la ciudad de Ambato, periodo 2013

Abstract

This is a Management Audit to assess the efficiency, effectiveness, economy, ethics, ecology, equity and education in the resources used I the CEDI – AMBATO Company during the 2013 period. This research was developed by applying research methods, techniques and tools, based on auditing standards, taking into account the following: the field and bibliographic or documentary research, were used; type of research: explanatory descriptive method: deductive and inductive, instruments such as interview and survey; and the internal control evaluation was developed according to the COSO I report . The research result was an Audit Final Report though which the following facts were evidenced: the company does not have established organization structure, there is not a strategic plan to establish objectives and measure their fulfillment, the company does not have internal regulation to standardize the personnel activities, and computer systems do not provide adequate information. Recommendations: It is necessary that the authorities Distribution Center CEDI-MBATO take into account the audit report, so that the processes are carried out efficiently, effectively and economically, the size of the company is not relevant to implement monitoring and evaluation mechanisms in the departments and processes in order to ensure compliance of its objectives and establish the existence of critical areas that affect its development.