Auditoría de gestión a la Empresa Pública Municipal de Turismo Colta Lindo y Milenario Touring, del cantón Colta, provincia de Chimborazo, período 2017

Abstract

The main objective of this titling work was to carry out a Management Audit of the Municipal Public Company of Turism Colta Lindo and Milenario Touring, from Colta Canton, Province of Chimborazo, period 2017, to measure the degree of efficiency-Efficacy in the management of its resources. For the elaboration of the principal oficial of the entity, the application of questionnaires and work papers base on formats of the Comptroller General of the State. First, general information was obtained from the tourism company in order to obtain relevant data to guide the Audit. Subsequently, internal control was assessed through questionnaires with the COSO III method, to determine the levelof risk and confidence. Then we proceeded to determine the weaknesses in the company COLMITUR EP, evaluating the processes, the fulfillment of the mission and vision, análisis of budgetary fulfillment and of the annual contracting plan. Finally, management indicators were applied to quantitatively measure the management of the public enterprice. Of these procedures it was determined that the entity is at a moderate risk to increase and that its main weakness is the absence of internal control, reflected in an opinion with caveats issued by the auditor. The institution is suggested to implement the recomendation issued in the final audit report to ensure that the institution achieves reasonable security in achieving its institutional objectives.