Auditoría de gestión en la Empresa Comercial Officetech Solutions de la ciudad de Ambato, provincia del Tungurahua del 1 de enero al 31 de diciembre del año 2014

Abstract

This research focuses on developing an internal audit at the company “Officetech Solutions” within the period January - December, 2014. The mentioned enterprise is located in Ambato city, in the province of Tungurahua. This research is important because it pretends to examine financial and administrative processes in order to get a better job performance by achieving competitiveness in today’s commerce world. The current research wants to evaluate the efficiency on the business management when using organizational resources in order to establish the improvement on administrative and operational processes. It is important to point out that a final report will be submitted in order to identify improvement actions. Therefore, administrative and financial decisions will be made efficiently. The instruments of evaluation applied in this research had to do with internal control questionnaires, balanced scorecards, SWOT analysis, risks assessments, auditing programs, and also interviews to the Administrative, Financial and Commercial departments. Moreover, it was detected and revealed that there is no evidence of internal controls at the company due to the fact that there is failure to comply with the terms of rules of procedures. Furthermore, there is an inefficient distribution of responsibilities in all working areas. It was also detected that the organizational management lacks of leadership which has affected to the organizational development. It is recommended that the work of the company focuses on an administrative and strategic approaches because they will promote an efficient planning, organization and integration within all the company resources. Consequently, all objectives will be achieved by getting an organizational development.