Auditoría de gestión a la empresa Systemarket de la ciudad de Riobamba año 2020

Abstract

The purpose of this degree work was to conduct a performance audit of the company Systemarket of the city of Riobamba, period 2020, to evaluate the efficiency and effectiveness of management processes using the qualitative-quantitative approach, exploratory, field, descriptive, and documentary, using the inductive-deductive method, in addition to techniques such as survey and interview, through the questionnaire and interview guide. The application of methodologies of performance auditing - COSO III-allowed the collection of sufficient and accurate information related to the object of study. From the above, the tabulation of the survey and the evaluation of the interview resulted in the determination of the absence of internal control processes and their respective manuals, policies, and regulations necessary for proper administrative management. Based on the above, COSO III and its components allowed the detection of the need for timely and adequate information since they need documented processes that properly regulate business processes. In this sense, it is necessary to implement the proposed strategies that arose from the application of management auditing as an alternative solution for better business management