Auditoría de gestión a la Gasolinera “Alobamba Cía. Ltda.”, del cantón Tisaleo de los años 2013 y 2014

Abstract

This research is about an Audit management to Gas Station “Alobamba Cía Ltda ” from Tisaleo Canton ,during 2013 -2014 .Its main objective was to determine the efficiency and efficacy of the operations during this period of time . A diagnosis test was performed at the beginning of this research. The methodology used that supported this research. It used the deductive, inductive, analytical – synthetic methods. Different audit techniques such as the ones used inquiring , proving , analyzing , and survey making were also used . COSO I was used to evaluate processes with its graphic representation through flowcharts which are the tools that show the results of this audit in the report . As a result , it be determine that this enterprise lacks strategic guidelines , they have poor personnel management , there are accounting inconsistencies for financial information , and they do not have any management result measurement . As a conclusion, these findings help as a base to make decisions in order to improve and to guide the correct development of the enterprise. It is recommended to install management applicators periodically to improve the internal control system of all processes and to analyze what has been emitted in the technical report since it will be a base for the institution wellbeing.