Auditoria de gestión a la Compañia Anónima Transportes y Servicios Ramos Agreda S.A del cantón Francisco de Orellana, provincia de Orellana en el periodo 2014

Abstract

This research consists in the development of a management audit to the "Ramos Agreda Transport and Services S.A. Company" of Francisco de Orellana Canton, Orellana Province in the 2014 period. It allowed to evaluate the efficiency, effectiveness and economy in the management of their resources. In the realization of this research as the following methodologies were used: interview, surveys, as well as inductive, deductive, analytical and theoretical methods and empirical methods data collection, observation and expert judgment which helped identify and assess the weaknesses that the company has to then be analyzed in the findings sheets. A management audit was proposed, where an internal control questionnaires were applied by the COSO I method, management indicators and finding, besides that the absence of a manual of conduct, function manual, control staff attendance, raining staff to which allowed to identify the significant shortcomings, so that corrective measures have to be taken into account to fulfill the objectives of the company. It is recommended to take into account the current situation of the company so corrective measures can be taken, in order to reduce the weaknesses found with the purpose of carrying out the activities in a timely manner, helping the growth of it.