Auditoría de gestión a la empresa MINABRADEC Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

This investigation is based on the management analysis of resources of a company called MINABRADEC CIA LTDA in order to determine through an evaluation of processes the efficiency of the control system implemented by the company and if this control allowed to achieve the objectives established. In this context, a situational diagnosis was carried out in order to get involved with the administrative, operational and economic activities of the company, for which surveys and interviews were applied to the company staff. Subsequently, internal control processes were evaluated at the management, administrative and operational level of the company based on COSO II which evidenced that the company shows a few shortcomings about its processes that interfere with its proper operational development that consequently affects the fulfillment of goals which leads the company to lower its level of competitiveness over other companies. Due to this business problem, the manager of the company is recommended to take corrective and preventive steps based on the observations provided by this study in order to generate efficiency in its operational processes which will allow the company to achieve higher profitability by reducing expenses and optimizing processes.