Auditoría de Gestión al Camal Frigorífico Municipal de la ciudad de Riobamba, período enero - diciembre 2011, para optimizar los Procesos Administrativos y Financieros

Abstract

Most public institutions do not carry out a suitable and timely evaluation on their internal management which has incidence in that related to fulfill institutional objectives and goals. Moreover, such institutions do not have standards for comparing provided services to community in relation to the used resources for that objective, it means that none evaluation system for their head-staff, employees and workers is applied. A similar situation happens at “Camal Frigorífico Municipal de Riobamba”, an entity that does not have a measurement system for evaluating adequately the financial and administrative management in terms of efficiency, efficacy and economy. The present research has as its main objective to perform an Management Auditing at ‘Camal Frigorifico Municipal de Riobamba”, January — December 2011 period, in order to improve administrative and financial processes. Applied methods were: descriptive, inductive, and analytic ones and it was also necessary to define formats which contributed in the auditing practice. Auditing results were reported into the report reading, pointing out the urgent improvements that must be carried out in the administrative area, among others: the design of a behaviour code, a training plan, and the utilization of tools that permit to prevent and diminish risks occurrence. Head staff of “Camal Frigorífico Municipal de Riobamba” must decide the present Management Auditing as a tool that wilI permit to improve its Administrative and Financial processes with efficiency and efficacy through the grade of objectives performance, and the corred utilization of institution resources by means of fulfilling the given recommendations included in this report.