Auditoría de gestión a almacén Jacome Borja, de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

The present study was aimed to carry out a management audit at Jacome Borja store headquartered in Riobamba city, province of Chimborazo, period 2019 in order to determine the level of efficiency, effectiveness and economy of the company. The information required for the development of the thesis applies a qualitative approach, the research is exploratory and descriptive; it is observational, retrospective and transversal. The deductive method was applied in order to understand the scientific basis of the research and the inductive method for its application. A structured interview was applied to the manager of the institution. The evaluation of internal control was carried out based on COSO II, with its eight components, which allowed to determine that the confidence level is MODERATE with 73% and a MODERATE risk level of 27%, as a consequence of the following findings, do not have a manual process, staff training is not carried out, lack of socialization of the strategic plan and the established objectives are not met. The SWOT situation analysis was developed, determining the strengths, opportunities, weaknesses and threats, the application of indicators management allowed to measure whether the processes and strategies have been applied, with an indicator of efficiency, it was determined that only 25% of the personnel were trained, sales increased by 11%, the effectiveness indicator determined that the objectives were met only by 63%, the economic indicator determined that the operating profit is 1.18%, the ethics indicator is determined that 86% of the company's ethical values are met. to carry out an Audit management is important, as it contributes to the correct decision-making, determining the shortcomings that may harm the development of the company, it is suggested to monitor the recommendations issued in the final report.