Auditoría de gestión para la Empresa BCS OKO GARANTIE Cía. Ltda. de la ciudad de Riobamba, provincia de Chimborazo, período 2017

Abstract

The management audit for the company BCS OKO GARANTIE CIA. LTDA of the city of Riobamba, province of Chimborazo, period 2017, aims to improve the efficiency of internal processes and maximize the satisfaction of both customers and owners. The research was developed under the analytical and logical methods. Techniques were used such as direct observation, interview with the company manager, employee survey and internal control questionnaires through the COSO I I method, which allowed gathering sufficient evidence to evaluate the critical areas of the company. Conducting this audit allowed us to detect important findings in the company as unfamiliarity with employees regarding the quality manual and poor socialization by managers, management indicators were applied to measure compliance with efficiency, effectiveness, economy and ethics; and a risk matrix versus trust. Based on the results obtained, it is considered important to apply the recommendations included in the audit report for the company BCS Öko Garantie Cía. Ltda., Guarantee the fulfillment of the objectives and goals set.