Auditoría operacional a la Empresa “Pinturas Aldaz” del cantón Tena, provincia de Napo, periodo 2015

Abstract

The operational audit to the store of paintings Aldaz, Canton Tena, Napo province, period from January 1 to December 31, 2015, with the purpose of promoting the advancement of the operational processes of the company, the continuous improvement as good of quality management practices, aims to assess the efficiency, effectiveness and economy in which resources of the company are managed and how they are distributed. For the present research is evaluate the application of them standards and regulations that govern for this type of companies and that always must be linked to the service of incomes internal, Ministry of work, security Social, that are obligations inescapable according to the normative existing, to find evidence and power them sustain, it is used fundamentally the method COSO I; discovering several flaws that is gives to know through findings as: the lack of a structure organizational and functional defined that East it management; the lack of a manual of management operational that set objectives, political business and strategies to meet with them goals, the absence of a regulation for the system of control internal, it lack of indexes financial for the sector business. Based on this is recommended to generate a structure organizational proper; generate objectives, policies and strategies of the company. Identify processes operational and systematize flowcharts ordered for his compliance, create a regulation for the system of control internal, work based on them indices financial for the sector business to measure their growth, adapt the system of billing electronic that is mandatory in them companies private.