Auditoría de gestión aplicada a la Asociación Agro Artesanal de Producción de Bienes Agrícolas, Pecuarios y Piscícolas “Kallari” del cantón Tena, provincia de Napo, por el periodo del 01 de enero al 31 de diciembre del 2013

Abstract

This research has been carried out based on the current needs of Popular and Solidarity Economy associative institutions which tend to evaluate their management, and according to the results found establish new methods which help to improve their management. That is why the project is implemented in the following way: First the description, formulation and delimitation of the problem are proposed, then the theoretical frame containing the audit, management audit concepts and its context are also described as well as the hypothesis which supports the research and the variables to be used in the research. Then the methodology for the research is detailed, it is to say the models and types of research to be used. Finally the Management Audit based on stages such as: preliminary knowledge, audit planning, audit implementation and communication of results was presented. In addition the research establishes the conclusions and recommendations obtained after the Management Audit.