Auditoría de gestión en el Centro de Estudios y Capacitación en la Cámara de Comercio de Ambato, en el período 2014

Abstract

This research work aims is to put a Management Audit to the Center of Studies and Training of Ambato Chamber of Commerce to evaluate the efficiency, effectiveness and economy of operations and compliance of corporate goals. For the development of this research internal control questionnaires were applied according to the Ecuadoran Auditing Standards besides of COSO I method. With the mentioned method, important aspects could be assessed within the management of the institution to provide the report of findings as not having a code of ethics, lack of a manual updated for functions, not having a functional organizational chart updated with structure, there isn’t specific risk control, lack of procedures for staffing, lack of support mechanisms, there is no prior control over implementation of activities, they have not been used administration indicators, considering these essential problems to be solved immediately and that solutions will contribute to improving institutional management. It is recommended to follow up the recommendations and implementing them, decisions can be taken to improve the activities and business processes based on these recommendations issued in the audit examination.