Auditoría de gestión a la “Escuela de Capacitación del Sindicato de Choferes Profesionales de la Joya de los Sachas”, provincia de Orellana, período 2014

Abstract

Performance audit of the training school of the Union of Professional Drivers of Canton La Joya de los Sachas, Orellana province, allows to evaluate the stracture of internal control, improve the efficiency and effectiveness level with which operate human resources and available materials at the institution, implementing the steps of the performance audit and assess the current situation and identify the findings and support with evidence that will allow the report to issue decisions that will improve the current situation of the entity. The management audit based on information provided by members of the body. A diagnosis conducted to the Internal Control of the company by applying the COSO I Method, it designed the management indicators that allow measuring the performance of the activities, and compliance with institutional goals. The application of this audit will be a tool of the most importance to provide support to the management of institutional administration, management and employees, to provide a quality service. It should implement the recommendations made by the Independent Auditors in Audit Confidential to eradicate deficiencias in the internal control system of the institution of Union of Professional Drivers of Joya de los Sachas and the talent in the Company, as well as the aperating manuals and procedures, for proper performance of the activies of the company, in addition to comply with provisions described in Lortie by applying accounting policies and further improve the design structural arganization chart, showing the levels described in the Internal Rules of the institution or in turn to make a modification of it.