Auditoría de gestión al Sindicato de Choferes Profesionales de Napo, período enero a diciembre 2015

Abstract

The present research work has like objective a Management Audit to the Sindicato de Choferes profesionales de Napo from January 1st to December 31st 2015 in order to improve the efficiency, effectiveness and economy in the resources handling. The audit was in four stages: preliminary knowledge, planning, execution and communication of results. The techniques like observation, interview and surveys were employed to the internal control components through the COSO I method. In order to valuate the Administrative Management were applied management indicators and the lack of performance evaluations to the personal and strategic planning, problems with the authority assigning and responsibility, and the absence of ethical code. For correcting identified shortcomings it is recommended: To promote and support the execution of Management Audits in all the fulfilment of activities and institutional objectives, based on efficiency, effectiveness and economy criteria; to apply the emitted recommendations through final Management Audit applied to the Sindicato de Choferes Profesionales de Napo in order to verify its enforcement and compliance.