Auditoría operacional a la Empresa Ecuambiente Consulting Group Cía Ltda. ubicada en el cantón Francisco de Orellana, provincia de Orellana, correspondiente al periodo 01 de enero del 2014 al 31 de diciembre del 2014

Abstract

This present investigation objective was to design an operational audit program at ECU Environment Consulting Group Cía. Ltda. Located in Francisco de Orellana canton, Orellana province from January 1 to December 31, 2014 in order to evaluate the efficiency, efficacy and effectiveness of the processes and procedures of consulting, technical assistance and socio integrated environmental consulting, and to measure the level of performance of this enterprise and each one of the members. Descriptive investigation was used by means of a field trip, interviews, direct observations applied to people who are responsible and are committed with the processes and procedures. Some definitions related to the theme according to several authors were described in the theoretical frame. Non probability sampling was used in order to collect information because the number of people working in this enterprise is the same as the population. It is concluded that it was possible to detect the weaknesses existing in the internal controls of this enterprise which are described and written down in the report as a result of the operational auditing. It is recommended to improve the procedures and the internal control system to be executed in order to reach the enterprise objectives.