Auditoría de la gestión de la comercialización de la Empresa Pública - Empresa Municipal de Agua Potable y Alcantarillado Riobamba, por el período comprendido entre el 01 de enero al 31 de diciembre de 2013.

Abstract

The Management Auditing, in Public and Private institutions have an essential importance because it allows to establish the fulfillment level of duties and responsibilities that have been assigned to government officials and servants, verifying that these have been made in an efficient, effective and economic way, also permit to establish if the Institutional objectives and goals have been met. The symptoms that have been identified are: the dissatisfaction of citizens about the service and attention they receive from the staff of the Marketing Department, causing a bad image, to the organization; lack knowledge of functions to be performed, resulting in the failure to meet targets. The purpose of the research work is to deliver a report containing comments, conclusions and recommendations of the operations performed by running the MANAGEMENT AUDITING OF MARKETING DEPARTMENT OF EP- EMPRESA MUNICIPAL DE AGUA POTABLE Y ALCANTARILLADO, BY THE PERIOD SINCE JANUARY 1st TO DECEMBER 31st IN 2013 it will serve the government authorities, so they can take corrective measures that help strengthening the Administrative management and to mitigate risks with the Marketing Department.