Auditoría de gestión financiera a los Almacenes Buen Hogar Unihogar Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2013

Abstract

This research consists of an “Audit of Financial Management” to stores Buen Hogar Unihogar Cía. Ltda, of Riobamba City, Chimborazo Province, period 2013 to establish the efficiency, effectiveness and economy of operational – Financial processes and performance of human talent that form part. For the accomplishment of this proposal it was used the three phases: Planning, Execution and Communication of results, techniques and procedures such as observation, physical observation, inquiry, computation, among others, instruments such as questionnaires, surveys and financial indicators. Once the study is completed, it was emitted a report with the major developments found within the store, and the general disregard of the rules of procedure, hence the disobedience of it was reflected in staff performance, significantly affecting financial and operational part. Finally, it was recommended to the highest authority and to the warehouse management level the enforcement of the rules of procedures and at the same time the implementation of policies and sanctions that will allow an improvement in the performance of the activities of each of their employees and thus promote business growth.