Desarrollar una auditoría de gestión a la Empresa “MEGACERO” ubicada en la provincia de Orellana, cantón Francisco de Orellana, periodo comprendido entre el 01 de enero del 2010 al 31 de diciembre del 2011

Abstract

This researching work proposes to develop the management audit at MEGACERO Company from January 1st, 2010 to December 31st, 2011 to determine the critical areas. The audit has been performed based on the information provided and collected from the company, more than direct observation, evaluation processes through the implementation of internal control system, bibliographic and virtual material which extended this study, in the final audit report were exposed the audit finding and weaknesses respectively. In the final audit report was found the lack of planning, training and the guide function, incomplete orders; misplace bills, lack of control by giving credits to the customers in order to improve the internal control of company. The manager of the company must analyze the findings and applies the recommendations outlined in the final audit report to correct the mistakes because they are the basis for the management of the company.