Auditoría administrativa de la Empresa Rio Catering de la ciudad de Riobamba, provincia de Chimborazo, del 1 de enero al 31 de diciembre del 2012

Abstract

The Administrative Audit of the Company Rio Catering of Riobamba, province of Chimborazo, from January 1st to December 31, 2012, was executed with the purpose of measuring the efficiency, effectiveness and applied economy of the resources and evaluates the management of the Company. The Audit phases were employed in the implementation of the administrative Audit in order to establish a proper planning, the information was lifted through the use of techniques and working papers; the internal control was also evaluated in order to establish the deficiencies in the management. The entire company was considered by deductive method and the inductive to analyze the weaknesses. It was determined that the company never carried out an audit, it does not invest in staff training, there is an inappropriate staff selection, it does not have an attendance control, its documentation is not properly stored. There is also a lack of structural and functional diagram, it doesn`t conduct rotation and assessments, there is no proper communication, and it does not have a matrix to identify, assess and respond to risks. To contribute to the improvement of the companies it is necessary to conduct audits which could be administrative or financial, design a structural diagram, develop the manual functions, create a communication system, identify risks through a matrix and evaluate the staff using indicators; to establish the deficiencies and these can be corrected on time.