Auditoría de gestión a la Empresa Curtiembre Quisapincha, provincia de Tungurahua, cantón Ambato, año 2015

Abstract

The general objective for the current degree work was to carry out a Management Audit to the QUISAPINCHA TANNERY Company, province of Tungurahua, Ambato Canton, by the year 2015, in order to determine the efficiency and effectiveness levels in the use of resources. For the research, the working of the Company was known from a fact-finding visit and an interview with the legal representative of the same, subsequently, the internal control system was evaluated through COSO I, determining a trust global level of 47.20% considered low and risk of 52.80% high, like a result of an incorrect entrepreneurial atmosphere, besides there is not a risk map and the lack of processes evaluation with regards to the management indicators, many objectives were not accomplished including the budget that was not spent totally. It was concluded that in 2015 were fixed some strategies focused on extended at an international and national level where it was set to participate in different fairs with new designs in order to improve the incomes. It is recommended to establish a stated chronogram and responsible for each one of the activities that should be accomplished for the strategies to raise a correct position in the market to national and international level, and transact business that improves the Tannery´s situation.