Auditoría operacional a Diaz Truks S.A., del cantón Guano, provincia de Chimborazo, período 2019

Abstract

The objective of this work was to carry out an operational audit of DIAZ TRUKS S.A., from Guano Canton, Chimborazo Province, Period 2019., to analyze and verify if it is complying with regulations, laws and all its internal and external processes in the provision of heavy load service. For data collection, it was used the method of observation, surveys, the interview to the general manager and the application of an Internal Control System COSO III, in order that the internal control questionnaires allow to analyze the level of efficiency, effectiveness and economy of its internal processes. It was determined that this Company does not have a quality management system; General Meetings of Shareholders are not being called; There is no organizational structure well defined; It does not have a strategic plan for the year 2019 and finally that the company does not have a Security Plan; In conclusion this company is not carrying correctly the planning, execution and control of its processes and departmental activities, that allow it to meet its objectives, on the other hand, the administration has not shared the mission and vision with all employees, shareholders and drivers, which will allow to be clear about the direction that the company wants to follow in order to achieve its objectives. It is recommended that the company implement a quality management system that allows it to plan, execute and control all the activities and processes necessary to achieve its mission, likewise, it is recommended to hire trained personnel to help with the administration to create a security plan, a structural organization chart and a strategic planning according to its needs and the productive sector that they belong.