Auditoría de gestión para los procesos de producción de la Avícola Mayorga, en la provincia de Tungurahua, del cantón Santiago de Pillaro, período de julio a diciembre del 2013

Abstract

The following research is the result of a Management Audit carried out at “Mayorga Poultry” Production Department, located in Tungurahua Province, Santiago de Pillaro, Canton from July to December 2013. One of the reasons for the implementation of the study is the need of change which is essential for the control management readjustment and the organization of the company. This exam is an advice technical tool which helps to analyze, diagnose and establish recommendations for the company, in order to implement a successful strategy to reach its objectives and goals planned with efficiency, effectiveness, and quality. For the evaluation of the process control management; internal control questionnaires, charts and management indicators were used by means of COSO method in order to obtain enough information which is necessary to detect significant findings. All the aspects above mentioned led to a summary of the research carried out which express the Audit Team's opinion through the final report which suggests analyzing the conclusions and the established recommendations to improve the production processes minimizing risks and optimizing resources.