Auditoría de gestión del Centro de Distribución Fierro Corral Cia. Ltda. de la ciudad de Riobamba, período del 01 de enero del 2012 al 31 diciembre del 2013

Abstract

This research developed an Audit Management to the distribution center FIERRO CORRAL Ltda., 1st 2012 to December 31st 2013 with the aim of improving processes and making business decisions using the theoretical and scientific basis for management in order to have foundations. The exam ran with Auditing applying the COSO III method to evaluate the scope of exam of Administration departments, Accounting Billing, warehouse and dispatch office. The results of the exam showed the lack or manual functions, structural efficient processes. The execution of the audit exam enabled to meet the objectives raised by the audit team. The implementation of each one of the plans and programs allowed visualizing how the offices of the audited company develop the institutional processes. Moreover, the application of each audit phase enabled the use of techniques, procedures and regulations determining weaknesses in the company and issuing the corresponding final audit report supplying to the administration substantial information as well as a way to contribute to the achievement of the achievement of goals and objectives.