Auditoría administrativa a el palacio de la pintura, de la ciudad de Ambato, provincia de Tungurahua, período 2019

Abstract

This research work entitled Administrative Audit to El Palacio de la Pintura, in the city of Ambato, Province of Tungurahua, period 2019, was carried out with the purpose of achieving greater effectiveness and efficiency of the organizational structure of the company. In addition to completely review the organizational structure of the company, as well as its control and operational bodies and its human and material resources. Through this type of audit it was possible to learn about the company's operation and to determine the opportunities to improve the quality of the products offered by the company in the face of its competitors. It was possible to evaluate and determine whether the objectives proposed in the organization, management and control plans were met. Methodologically, different research methods, techniques and instruments were used, such as: direct observation in the entity, interviews with company officials and interviews with the owner of the organization, which allowed gathering information to identify the administrative processes, the COSO III Internal Control Questionnaire was also used, resulting in a confidence level of 46% and a risk level of 54%, being a moderate risk. This questionnaire identified several relevant findings such as the absence of a functions and procedures manual, the lack of a code of ethics and the lack of risk assessment and mitigation. In this process it is proposed to apply an evaluation and review the risks found and implement measures that will help to counteract and eliminate this problem.At the end of the research work it is recommended to the company El Palacio de la Pintura the application of the proposal made as it will allow to examine the efficiency and effectiveness of the administrative process and detect in a timely manner the shortcomings that are affecting the productivity of the entity and customer satisfaction