Auditoría de gestión a VIHAL Motors Importaciones S.A. ubicado en la ciudad de Ambato, provincia de Tungurahua, cantón Ambato, periodo 2017

Abstract

The development of the Management Audit of “VIHAL MOTORS IMPORTACIONES S.A.” located in the Ambato city, Tungurahua province, Ambato canton, period 2017, is aimed to determine the degree of efficiency, effectiveness, and economy with which the processes and activities within the company are developed. The examination considered relevant aspects established in the Generally Accepted Auditing Standards and the internal policies established for business management. The approach maintained a strict regulation on the application of Internal Control questionnaires through the COSO III and the use of the five components, contributing significantly to the determination of efficiency and effectiveness levels. In addition to the confidence and risk ranges of its processes and operations, it was possible to identify weaknesses such as the lack of control in the handling of inventories. The lack of a technical study contributed to the decision-making related to the importation of merchandise and other aspects of slighter relevance, which allowed reaching the conclusion that company managers should take timely measures to correct the problems detected. This is the reason why it is recommended to take into consideration the recommendations suggested in the final report, which has been set out based on the findings detected in the examination of management audit.