Auditoría de gestión de la Empresa SOLFERPON S.A., del cantón Francisco de Orellana, provincia de Orellana, periodo 2016

Abstract

The current project “Audit of management to the SOLFERPON S. A., company located in Francisco de Orellana city, province of Orellana, period 2016.” had as objective to improve the management of the organization. As well as to procure an adequate decision making based on its results. To this end, surveys were applied to workers in all areas and interviews with departmental heads and the company's stock board, which allowed deducing the manner in which this process would affect the efficiency, effectiveness and economy of the company. In the development of the audit, internal control was evaluated based on the COSO III reference framework, using questionnaires. Among the main findings identified were: lack of knowledge of the institutional philosophy, lack of planning of their activities and failure to meet the deadlines set for contracts. Finally, the final report of the audit was made in order to solve the identified problems. The purpose of this is for the executives of the company to make decisions that allow an adequate management of the administrative and financial management of the company.