Auditoría de gestión aplicada a la Hostería El Toril, del cantón Riobamba, de la provincia de Chimborazo, durante el período comprendido de enero a diciembre del año 2012

Abstract

The present thesis titled Management Audit applied to El Toril Hostal, of Riobamba, Chimborazo province, from January to December 2012, consist in to realize an analysis to the different process; for evaluating the grade of accomplishment of efficiency; effectiveness and economy. First chapter, detail the proposal, formulation and systematization of finding problem, establishment of the goals that reaches in the research and the justification of itself. Second chapter, contains investigative aspects that serve of base and contributions for the research, in the theoretical-conceptual frame is establish basic concepts referents to the thesis and besides the hypothesis proposal and variables of study. Third chapter is establishing the methods, techniques and instruments used like the interview, observation, and questionnaires of internal control. Fourth chapter is developed the proposal denominated the same that is divided in 5 phases: previous knowledge, evaluation of internal control system, finding development, communication of results, monitoring strategic recommendations. The conclusions and recommendations are issued with the objective to implement corrective actions for identifying fails in the internal control, to contribute the business development.