Auditoría de gestión a la empresa “Recbas Recolección y Reciclaje S.A.”, del cantón Cuyabeno, provincia de Sucumbíos, período 2019

Abstract

The purpose of this Degree Work was to carry out a Management Audit of the company Recbas Recolección y Reciclaje S.A., of Cuyabeno canton, Sucumbíos Province; the same that made possible the evaluation of procedures, administrative, financial, and operational processes. This research was carried out with the support of observation sheets, worker surveys, internal control questionnaires applied by the Coso III model in which it was determined that in general the company has a moderate level of confidence of 69.2% and a level of low risk of 30.8%, in addition, management indicators were implemented that reflected an efficiency in sales of 86%, execution of 71% of training plans, efficiency of 66% in knowledge of the institutional philosophy and 69% efficiency in the compliance with performance evaluations, 36% customer dissatisfaction per month and other results that were reflected in the final audit report, which also highlighted significant findings such as the lack of performance evaluation for administrative staff, the little presence of supervision in the use of material resources, the non-existence of open lines of communication, the lack of support of the information and an external sources, the lack of manuals for the use of computer systems, all these findings affected the efficiency, effectiveness and economics of the business, so recommendations were made to the highest authority of the company to consider the recommendations that were implemented in the audit report in order for the company to improve its administrative and financial management and achieve a high position in the local and national market