Auditoría de gestión de la Empresa CONSTRUNUYACU Cía. Ltda. del cantón Francisco de Orellana, provincia de Orellana, correspondiente al período 2013

Abstract

The present degree work called management audit of the company Construnuyacu Cía. Ltda., of the Canton Francisco de Orellana, it was executed with the aim of obtaining a general diagnosis of the company and from them to take corrective measures that contribute to a high level of efficiency, the use of different tools of audit, was necessary for the execution of the test, the implementation of internal control standards, institutional policy and others necessary for obtaining information, The same contributing in the determination of findings in the areas that are subject to evaluation, the results of the application of the test of audit determined that the company does not comply with the exhibited in the rules of internal control, Which causes a low level of management, inappropriate treatment of resource human among others, These events have led me to the conclusion that it is necessary to implement corrective actions in the activities of the company Construnuyacu Cìa. Ltda., it is recommended the design of coherent policies to the operations and activities that take place in the Organization, and the use of actions that allow to improve the degree of effectiveness and business management.