Auditoría de gestión aplicada a la Empresa Prefabricados Cotopaxi, ubicada en el cantón Salcedo, provincia de Cotopaxi, período de enero a diciembre del año 2015

Abstract

This research work has as an objective to perform a management audit of the Prefabricados Cotopaxi Company, from Salcedo canton, from January to December 2015; this work was designed in a sequential, systematic, and analytical manner, in which includes a review of goals, policies, procedures, the delegation of responsibilities and norms, based on evidence obtained from evaluations of administrative management. For the Management Audit development, the analysis of internal control was used through the application of the COSO I method. The application of this audit test consists of discovering deficiencies and irregularities in areas considered critical which are shown in the following findings: lack of staff evaluations, lack of communication at hierarchical levels, lack of policies and procedures manual as well as global and specific objectives with quantification criteria. The results obtained from this audit will contribute to the Prefabricados Cotopaxi development; this will allow promoting the efficiency and effectiveness in the conduct of its operation, providing a reasonable degree of security, the increase of income, reduction of costs and simplification of its tasks. Finally, it is recommended to apply audits or special tests in a timely manner to know the deficiencies or possible existing threats in order to take immediate corrective actions directed by the business management.