Auditoría de gestión de la Empresa Autocaba del Ecuador Cía. Ltda. período correspondiente del 1 de enero del 2012 al 31 de diciembre del 2012, ubicado en la provincia de Morona Santiago, cantón Morona parroquia Macas

Abstract

The current research has to do with a Management Audit for Autocaba Del Ecuador Ltd Co. located in Morona Santiago Province, Morona County, Macas Parish from January 1st to December 31st 2012. The purpose of the research is to determine the company´s existing problems impeding the fulfillment of the goals through findings. The Audit was carried out by means of the objective analysis of the procedures carried out in the Management and Administrative areas regarding to the efficiency and effectiveness, it also includes the accounting principles´ evaluation which are generally accepted and applied in the Ecuadorian accounting system and the important values carried out by the administration of the company as well as tests to be reasonably sure, so the information generated and supporting documents reflect the fulfillment of legal regulations and policies as well as other norms applied for the financial and administrative operations carried out by the company. The results obtained constitute a fair reservations dictum which has to do with the internal control findings. It is recommended to apply the suggestions together with the report to overcome and solve the findings revealed during the implementation of the management audit, especially the implementation of an institutional strategic plan which establishes well-defined objectives, concrete productivity and management goals which determine the actions and strategies to follow for a direct collaboration with the different departments of the company.