Auditoria de gestión al sindicato de choferes profesionales de Pastaza periodo 1 de enero al 31 de diciembre de 2021.

Abstract

Sindicato de Choferes Profesionales de Pastaza is a private entity that lacks a management audit, which causes several problems at the time of decision-making, so this degree work aimed to conduct a management audit of the Sindicato de Choferes Profesionales de Pastaza, in the period January 1 to December 31, 2021, to identify the problems affecting the institution. The methodology used had a mixed approach, i.e., qualitative, and quantitative; the population under study was the 26 employees working in the institution being fundamental the application of a documentary and field research to obtain the respective information through technical methods and instruments, which was the interview directed to the legal representative and the survey referred to the partners and workers. Through the methodology applied, it was determined that the entity presents several problems, such as non-compliance with regulations, absence of valuation processes, and non-application of management indicators; subsequently, the audit phases were applied, COSO III was used, giving a confidence level of 65% and a risk of 35%, the primary deficiencies are the absence of mechanisms to control the behavior of employees, the non-execution of risk valuation processes and the lack of a control and monitoring system. It is concluded that the internal control system needs adequate supervision mechanisms and measures to take corrective actions in a previously established time frame, and the personnel needs to be thoroughly trained, affecting their work performance. Therefore, it is recommended that a permanent evaluation plan could be applied to internal processes to improve their efficiency and effectiveness for the institution's benefit.