Auditoría de gestión aplicada a la Empresa de Servicios 3R Equipments & Services, ubicada en el cantón Francisco de Orellana, provincia de Orellana, durante el año 2017

Abstract

This degree work aims is fundamentally focused to elaborate "Management Audit Applied to the 3R Equipment & Services Company is located in Francisco de Orellana Canton, Orellana Province, during 2017, in order to evaluate, efficiency, effectiveness and economy regarding to the administration and operation of the processes, through the use of audit techniques and instruments such as interviews, surveys and internal inspection questionnaires that evaluated each of the components using the COSO method, determining the following findings: non-existence of a staff training plan, There was a lack of a staff recruitment manual and lack of a function manual. It was concluded this Management audit determined a substantial tool to evaluate the study variables and generate information, so it is recommended to promote and support the execution of management audits to detect errors and take corrective measures which contribute to the fulfillment of the activities and institutional objectives, in addition to following up on the recommendations raised in the report. After An analysis was made by the company, the internal processes have not been fulfilled with the information that supports values and data included in vouchers, reports, balances, as well as, the important estimates made by the administration, therefore, It is recommended to carry out periodic evaluations of the management in the different areas of the company in order to disseminate timely manner the shortcomings and improve resource productivity.