Auditoría de gestión a la Empresa Emmanuel Viteri Soluciones Integrales S.A. del cantón Francisco de Orellana, provincia de Orellana, en el período 2015

Abstract

The present research work refers to the performance of a Management Audit for Emmanuel Viteri Soluciones Integrales S.A. company in Francisco de Orellana city of Orellana Province, in the period 2015. The general objective is to evaluate the accomplishment stage of activities carried out in the company. In order to get the information it was applied an interview to the manager and internal control questionnaires to the employees based on COSO II methodology. According the previous information, the management Audit allowed to identify mismanagements in the administrative management, whose main results show that the company has not complied with the established objectives since it does not have management indicators that allow the control of the activities and consequently measure their results, the lack of employees does not permit covering the demand which causes an inefficient service, training plans are not carried out in the company which blocked an proper performance in the different areas of the company. In conclusion, the work done was a substantial tool to evaluate the processes and activities, which in fact will provide added value to the control of the company’s resources. Taking into account the results gotten. It is suggested to accept the recommendations issued in the final audit report that allows for a better administrative making decision.