Auditoría de gestión al Gran Hotel del Coca CP. del cantón Francisco de Orellana, provincia de Orellana en el período 2015

Abstract

The Management Audit to the Coca C.P. Great Hotel, Francisco de Orellana canton, in the period 2015 aims to determine the fulfillment of the objectives and goals proposed in the company. The internal control questionnaires were used for the development of the audit through the method COSO I method and management indicators, which allowed to identify the following findings: lack of socialization of code of ethics, no management indicators have been established to measure progress of planning, there are no valid procedures for selections, hiring and evaluation of staff performance, there isn`t internal policies for the control of process, the internal policies have not been updated, the risks are not identified in a timely manner, mitigation, response and valuation of them. It is recommended to the personnel in charge: to socialize the code of institutional ethics to the personnel as an exercise of commitment with the transparency, good customs and ethical values of each position; to arrange the design and application of management indicators that allow to evaluate the progress of the goals and proposed objectives in the planning; to apply valid procedures subject to the legal regulations for the selection, contracting and periodic evaluation of the personnel`s performance; to provide each of those responsibilities for the processes with a thorough review of the internal policies to adapt them to normative dispositions, regular meetings with the staff to identify possible risks in each of the processes, recurrent corrective measures and control actions are recommended to prevent them from affecting the management of the company.