Auditoría de gestión a la Empresa CALZADOMILPIES Cía. Ltda. De la cuidad de Ambato provincia de Tungurahua, período 2017

Abstract

The present titling work had as its objective to carry out a Management Audit for the Calzadomilpies Company Ltda., of the City of Ambato, Tungurahua Province, 2017 period, to assess the efficiency and effectiveness in the fulfillment of goals and objectives. The research techniques that were used were the direct observation for the visual verification of the activities to determine the respective findings, in addition to surveys applied to the personnel working in the company with the solely purpose that each person surveyed responds to the questions on Equal conditions to avoid biased opinions and interviews with the Manager of the Company to obtain the greatest number of pieces of evidence, the answers being valid and supported with the applied questionnaire, following a logical and orderly sequence. For this reason, the Management Audit was carried out where the internal control of the same was assessed through the use of the COSO system with the application of questionnaires and the application of indicators of management as support tools for the quantification of the levels of trust and risk, and an Audit report. The findings found were: It does not count with a strategic planning that may help with the assessment of the internal and external aspects of the company, it does not count with an adequate internal control avoiding the organizational development of the company in the pursuit of the goals and objectives previously established, it does not have an internal manual of functions and procedures for being short in the market. It is recommended to managers that due compliance with the internal and external regulations to which the entity is governed, as well as the adoption of preventive and corrective actions to reduce the risk present in control processes and activities and consequently achieve an efficient and effective administration of the available resources.