Auditoria de gestión a la Federación Deportiva de Chimborazo en la ciudad de Riobamba, provincia de Chimborazo, período 2011

Abstract

The followin tesis is a ManagemetAudit for FederaciónDeportiva de Cimborazo from Riobamba City, Chimborazo Province during the period 2011, to evaluate the effectiveness, efficiency, ethics and ecology of the management in relation to the objetives of the company. A swot analysis is carried out, by using COSO method and emphasizing the internal control components. This Audit process has three stages: the first one with the primary knowledge, the thevisión and the misión were evaluated, internal control questionaires were also applied, the planing memo was designed, some indicators to evaluate the performance and to verify that the information given is truthful, in he last stage the results were communicated through the final Audit Report which revealed the finding of the audit and the respective weaknesses. The final audit report showed the lack of planning, absence of management indicators, inadequate personnel selection processes, lack of planning for the environmental care, incorrect procedures in the Financial Area, therefore it es recommended to adopt the financial indicators and COSO method in order to improve the interal control of the company.