Auditoría de gestión aplicada a la Empresa Jaime Lituma Construcciones & Comercio Cía. Ltda., del periodo 1 de enero de 2014 al 31 de diciembre de 2014

Abstract

The present research is about Management Audit of Jaime Lituma Construcciones & Comercio Cia. Ltda enterprise in Macas city From January 31 to December 2014. Deductive method was used as methodology and observation and data survey were used as techniques. The proposal frame contains: PHASE I: Familiarization and revision of legislation, PHASE II: Evaluation of the Internal Control System, PHASE III: Development of findings, PHASE IV: Writing of a report and communication of the results. One of the most important problems detected was the lack of making opportune decisions which stops measuring and quantifying the goals in order to improve the levels of administrative responsibility to stard corrective actions and to increase opportunities for the best development of the company. Results gotten from the management audit were: lack of management indicators, internal regulation, function manual, policies to hire the staff, monitoring inefficiency, there are not mechanisms of security to access and there are not policies of useful life. It is concluded that a program must be established to evaluate the level of Administrative Management consisting on the meet of plans, objectives, goals and policies. It is recommended that the enterprise desing and implement management indicators in all the departments, make function manuals and internal regulation which will improve the performance in its service and responsibility to its clients.