Auditoría de gestión a la Empresa Seroil Instruments Cía. Ltda., cantón Fco. de Orellana, provincia de Orellana, período 2016

Abstract

The current research work aims to develop a Management Audit to evaluate the level of efficiency, efficacy and quality in the company Seroil Instruments Co. Ltda., Francisco de Orellana canton, Orellana province, period 2016. The audit started with a visit to the facilities where interviews to the CEO were carried out; the same way to the officers of every area of the Enterprise like: administration, quality control, technical laboratory and warehouse. After that, the internal control questionnaires were applied based on the COSO III, it was determined a moderate level of reliability with 73% high tendency, and a risk level of 27%, over the general analysis of the internal control components, with this, possible deviations in the accomplishment of internal processes were determined, management indicators were applied in order to assess the accomplishment of objectives stated by the Company. A findings report was elaborated with their corresponding conclusions and recommendations. It is advisable to work in the necessary improvements presented in the audit final report for a continuous improvement of the company’s management system.