Auditoría de gestión a la Empresa Pública Terminal Terrestre y Comunicación Social “Coca EP”, del cantón Francisco de Orellana, provincia de Orellana, período 2017

Abstract

The main objective of this degree work was to carry out a management audit of the Public Company Terrestrial Terminal and Social Communication "COCA EP" of the canton Francisco de Orellana, province of Orellana, 2017 period, in order to evaluate the efficiency, effectiveness and economy regarding the administration and operation of the processes. The investigation was carried out through the use of audit techniques and instruments such as interviews, surveys and internal control questionnaires that evaluated each of the components through the COSO I method; determining the following findings: lack of a training plan for the personnel of the entity, absence of a staff recruitment manual, lack of a manual of functions. It was also determined that the public entity has a moderate level of risk, as well as the level of confidence within the same range. In conclusion, it was noted that the company COCA EP has deficiencies that trigger negative effects on the performance of human talent and therefore not all of its institutional objectives are achieved. It is recommended to the head of Human Talent and Security, to train employees and workers on the regulations and institutional philosophy, to increase the sense of belonging to the company and conform an appropriate work team that pursues the same objective, without neglecting Your personal goals.