Auditoría de procesos administrativos y financieros al Hotel Alisamay de la ciudad de Baños, provincia de Tungurahua, periodo 2019

Abstract

The main objective of this study was to develop an Audit of Administrative and Financial Processes at the Alisamay hotel located in Baños de Agua Santa city, in the period 2019 in order to establish the level of efficiency, effectiveness and economy in resource management. Through the use of different empirical and theoretical techniques and methods that allowed obtaining the necessary information in a concrete and truthful way, for this reason the evaluation of the internal control of the hotel was applied through COSO I and its components, the same ones that allowed finding different findings as a result of the low supervision in the administrative and financial areas that the establishment has, making it possible to generate sufficient evidence to support the audit process that was carried out; obtaining as a result a medium level of risk in the internal control system of the hotel, for which the pertinent conclusions and recommendations were issued in each of the shortcomings so that the highest authority applies new continuous improvement actions that help and guide the work activities to the fulfillment of the proposed goals and objectives, managing to transmit a good corporate image to the population