Auditoría de gestión de la Empresa FASNOTEQ Novedades Tecnológicas S.A. de la ciudad de Ambato. periodo 01 de enero al 31 de diciembre del 2013

Abstract

The research work focuses on the development of an “audit of management applied to the company Fasnoteq Novedades Tecnologicas S.A., of Ambato city, for the period January 1st to December 31st, 2013”. The methodology used for the research development, was based on the use of the methods: inductive-deductive, analytic-synthetic; and techniques of observation and survey data were used. The purposeful frame contains PHASE I: Familiarization and review of legislation, PHASE II: Evaluation of internal control system, PHASE III: Development of findings, PHASE IV: Drafting oh the Report and communication of results. The main problem that was achieved to detect, it was the absence of a process to facilitate making timely decisions; this prevented measure and quantify the achievements in the company and the establishment of corrective actions to ensure efficiency, effectiveness and economy in its operations. The audit of management, it was presented as results the inexistence of: the lack of indicators of management, the internal rules of procedure and manual of functions; the lack of policies for hiring staff, the inefficient service delivery of monitoring and control. It was determined as a conclusion, the need to establish a program to assess the level of Administrative Management that allows assessing the level of compliance with plans and objectives. Finally, it is recommended to the company, to design and implement a solid monitoring system, as well as indicators of management, implement manuals of operating and regulations to improve compliance with the plan and ensure rational use of resources.