Aplicación de una auditoría de gestión a la Gasolinera Amazonas ubicada en el cantón Francisco de Orellana, provincia de Orellana en el periodo comprendido del 01 de enero de 2009 al 31 de diciembre del 2011

Abstract

This research work about a management an audit to Amazonas Gas Station from January 1th, 2009 to December 31th, 2011, in order to study and identify actual findings which demonstrate the possible shortcomings developed in the activities from the Amazonas Gas Station. The first chapter is related to the approach, formulation and justification of the problem, wherein were described the main drawbacks raised in Amazonas Gas Station, also the general and specific objectives were defined to achieve the management audit research work and at the same time its justification and importance. The second chapters contains the theoretical background which is useful for understanding and re-strengthen in the study of this research work, as well as the theoretical application of hypothesis. The third chapter is about the methods used in the audit research work, whit the purpose of know its activities, in order to improve the process by an efficiency, effectiveness, economy and ethics assessment in managing their resources. In the fourth chapter is developed the proposal, which sets out the four phases of the audit with their findings, conclusions and recommendations to the Amazonas Gas Station supreme authority which provides future research work degree.