Auditoría administrativa a la fábrica de balancedos “Ecuapollo”, cantón Salcedo, provincia de Cotopaxi, período 2021

Abstract

The "ECUAPOLLO" Feed Mill Factory lacks a structured and functional organizational chart that helps identify each of the departments within the entity. There is no job description manual that outlines the activities assigned to different positions, nor is there an established code of ethics. These deficiencies lead to job duplication and a high risk of fraud, theft, or physical damage to products and facilities in the factory. Therefore, this research aimed to apply an administrative audit following COSO I guidelines to the ECUAPOLLO Balanced Feed Mill Factory in Salcedo Canton, Cotopaxi Province. The purpose was to determine critical areas within the organization and generate the necessary findings to provide recommendations for improving efficiency and effectiveness. The implemented methodology had a mixed approach, combining exploratory and descriptive research levels. A non-experimental design was used with both quantitative and qualitative aspects. The study population consisted of factory employees, and a combination of document analysis and field research was conducted to gather the necessary information using audit methods, techniques, and instruments. These included interviews with the owner and surveys of employees. The research revealed that the place of work lacks a code of ethics, a job description manual, an organizational chart, and a strategic plan (POA). These shortcomings prevent the plant from operating at its full capacity and result in inefficiency and ineffectiveness across different areas