Auditoría operacional para el uso eficiente de los recursos en la Estación de Servicios “Virgen de la Elevación” de la parroquia Santa Rosa, cantón Ambato, provincia Tungurahua en el período 2011-2012

Abstract

The present research work certified “Operational Audit for the efficient use of resources in the Service Station ´Virgen de la Elevación´ of the Santa Rosa parish, Ambato Canton, province of Tungurahua, period 2011-2012, it born of a previous study, which the need was determined, after a series of analysis and interviews that was realized with the legal representative of the establishment with what became known, that have not been able to clearly identify weak controls existing in the various activities that realize of the company, because in the period analyzed, conducting internal audits are not checked, which has brought as consequences a number of drawbacks. It was realized an Operational Audit to the “Service Station ´Virgen de la Elevación´”, which it consisted about a test of the same application for different types of audits as they are: Administrative, Financial, Marketing, Human Talent, Systems, and environmental impact, being as it was analyzed to the company in all its aspects it could talk about audits too, according to the field of action, with the internal control analysis of the same, with what could be identified a series of consequences in the controls which they are currently being used, same which have resulted in a weak organizational and financial structure, the values presented in the financial statements, will not be reliable, further, the no application of marketing strategies have not enabled the company to become competitive and the lack of processes to recruit and select staff detracts the hiring of trained personnel, thereby preventing the achievement of the primary goal of all organization, which is to generate high rentability and achieve a better empresarial performance continued. In this regard and due to the Social importance that has the “Service Station ´Virgen de la Elevación´”, for the sector, it is relevant to achieve the goals of greater importance, in that company, whereby, Operational Audits should be performed frequently to better control their resources, this will ensure their remaining in the market and will generate better economic results, in addition to providing trust to its employees, collaborators and users.