Auditoría de gestión al centro de turismo comunitario “Sumak Kausay” Palacio Real, cantón Riobamba, provincia de Chimborazo, período 2019

Abstract

The main objective of this study was to develop a management audit at the "SUMAK KAUSAY" COMMUNITY TOURISM CENTER CALLED PALACIO REAL, LOCATED IN RIOBAMBA CITY, PROVINCE OF CHIMBORAZO, PERIOD 2019, in order to improve processes under parameters of efficiency, effectiveness and economy. The investigation was carried out through of the application of auditing techniques and instruments such as an interview and the application of questionnaires. The internal control system was evaluated by the COSO II method from which it was obtained the following: The organization lacks of an Annual Operational Planning, the institution has not developed a code of ethics, to guide the administrator and her collaborators, the organization does not supervise the fulfillment of the objectives, which causes the lack of knowledge of the degree of compliance and makes it difficult to take corrective measures. It can be concluded that the community tourism center "Sumak Kausay" Palacio Real, has not carried out management audits, therefore the levels of efficiency and effectiveness, the management of resources and the degree of compliance with the objectives set by the organization have not been evaluated. Therefore, it was recommended to the community government and the administrator of the "Sumak Kausay" Community Tourism Center, Palacio Real, to carry out a management audit once a year, in order to evaluate the management of the organization.