Auditoría de gestión a la Empresa Fredy Salazar Construcciones Y Servicios FREDSACON Cía. Ltda., de la ciudad de Francisco de Orellana, provincia de Orellana, período: enero – diciembre de 2014

Abstract

This research is an Audit Management Company applied to Fredy Salazar Fredsacon build and Services Cía. Ltda. Orellana Province in the period from January 1 to December 31th, 2014, so this research was carried out in order to asses purchase sub process, control of assets, polices for the replacement of materials, recruitment, selection, training and induction of staff and update the database of suppliers and customers. By applying a diagnosis to the company, through internal control questionnaires and by Coso I method, it was possible to detect the critical areas that hinder the performance of different activities. As a result of the diagnosis and management audit it was determined that there is a lack of sub process , such as lack of handbook operations, ignorance of internal regulation, lack of polices replacement, it does not use flowcharts, it is not recorded immediately financial reporting, also there is not continuous training to employees and workers, there is no technical budget established and the database of suppliers and customers is outdated, that is why the activities of company does not develop efficient and effective in order to achieve its goals. It is recommended to carry out their activities taking into account the internal regulation, analyze the weaknesses and detected findings, use different indicator in order to improve the management and thus get positive decision making.