Auditoría de gestión a la Empresa Multijungla Negocios, Transporte, Servicios y Construcciones Cía. Ltda., del cantón Francisco de Orellana, provincia de Orellana, período 2015

Abstract

The management Audit to Multijungla Cia. Ltda., a company of Business, Transport, Services and Constructions, in Francisco de Orellana canton, during 2015, aims to determine the effectiveness, efficiency and economy in the performed activities and by means of these, improve business management. For the development of the audit, internal control questionnaires were used by COSO I method and management indicators, which allowed us to identify the following findings: lack of a strategic plan, the organization chart does not fit the company profile, it does not have a code of conduct, it does not have a training plan, there is no good communication from the administration staff, absence of a personnel recruitment and selection procedure, they do not apply management indicators, lack of the development and operation of the company are not efficiently performed. It is recommended to the personnel in charge the following aspects: develop a strategic plan, redesign and update the organizational chart, implement a code of conduct, design an annual training plan, maintain a satisfactory internal and external communication process in order to improve the company, hire a professional for personnel recruitment and selection, implement management indicators, conduct regular staff supervision, draw up internal rules, make efficient and effective processes in order to identify the critical areas of the company.