Auditoría de gestión al sistema de cobro tarifario del servicio de agua potable para la “EP-EMAPA” cantón Ambato, provincia de Tungurahua

Abstract

The purpose of this research work was to carry out a management audit of the fee collection system for drinking water service for the Public Company - Empresa Municipal de Agua Potable y Alcantarillado Ambato (EP-EMAPA), canton Ambato, Tungurahua province, in order to respond to the needs for improvement of the Internal Control processes and adequate decision-making. To carry out the investigation, an interview was conducted with the general manager, surveys applied to the 382 users of drinking water, Internal Control questionnaires through the COSO I method (Committee of Sponsoring Organizations of the Treadway Commission) and its 5 components, also, efficiency, effectiveness and economy indicators were applied, giving as a result that within the company the confidence level is high with 95% and the risk level is low with 5%, however, findings were found such as information and the attention provided by the EP-EMAPA is good, also it does not have a rapid rate collection system for drinking water, 63% of users do not agree with the rate value they pay for drinking water service, 56 % of users do not agree with the water cut in case of not paying the service on time, the staff does not have extensive knowledge about the risk assessment. As the final product of the management audit to the EP-EMAPA, the final report was presented, consisting of conclusions and recommendations to improve the daily management of the company, optimizing resources.