Auditoría de gestión al Departamento de Crédito y Cobranza de la Empresa Comercial PRODELTA Cía. Ltda. del cantón Ambato provincia de Tungurahua periodo de enero – diciembre de 2014

Abstract

The current degree work has as objective to perform a “Management Audit” to the Department of Credit and Collections of the Trading Company Cia. Ltda. Prodelta. Ambato County. Tungurahua Province. The Credit processes and collection were measured through the efficiency, efficacy and effectiveness. The methods used in this research were: inductive and analytical. I Coso that allowed the evaluation of internal control. The applied techniques were: The observation, interviews, questionnaires, surverys and management indicators. The findings found during the audit of management are big weaknesses in the Department of Credit and Collections. The absence of a credit bureau causes great losses to the trading company in both administrative and financial area. The results of the Management Audit propose that the company applies the manual of rules and procedures for continuous improvement, the same must be applied to fulfill the goals and objectives.