Auditoría de gestión a la Importadora “Villalba” del cantón Riobamba, Provincia De Chimborazo, periodo 2012

Abstract

The following research belongs to the application and the execution from a management auditing of Villalba Importer from Riobamba, Chimborazo province in 2012. The research process consist from four chapters, the first chapter dominated general aspects from the company where it is determined all the antecedents, historical review, mission, vision. In the second chapter, it was development the conceptual framework where it was found the generalizations of the management auditing as concepts, importance, and all that is related to the auditing and also the internal and external analysis from the importer applying the FODA matrix. The execution of the management auditing was applied in chapter three, where it was found the audit phases of management. The first phase is the planning. It starts with the preliminary knowledge which leads to obtain an integral knowledge from the company, the evaluation was the second phases where it is the found the analysis and the evaluation from the mission and the vision, and finally in the third phase it was realized the execution using questionnaires, worksheets, evidences that helped to find the necessary information to the importer evaluation. In the fourth phase it was found the result communication that is why the final report was prepared. It revealed the exiting deficiencies and the findings that were properly communicated in order to mitigate the existing ricks in the importer. This research also has a fourth chapter that determines the conclusions and recommendations with an objective, to implement the corrective actions from the encountered problems in the application of the internal control and contribute to achieve the targets and objectives planned.