Auditoría operacional a AQLAB Laboratorios de Análisis y Evaluación Ambiental durante el periodo 2013 ubicado en el cantón Francisco de Orellana, provincia de Orellana

Abstract

This operational audit to AQLAB laboratories of analysis and environmental assessment of the canton Francisco de Orellana, Orellana Province, period 2013, it was conducted for the purpose of determining the effectiveness, efficiency and economy in the activities, it was necessary the use of research techniques which through interviews and application of internal control questionnaires allowed to obtain relevant information on the activities and processes carried out within the laboratory, just as was advisable to conduct a FODA analysis to identify strengths and weaknesses in the control system internal, each of the activities performed during the evaluation were supported in the application of auditing standards generally accepted, allowing the use to internal questionnaires to staff that collaborates in the laboratory, of the results it was reached to conclusion that the procedures used in the company are not being executed with high efficiency, transfer function which subtracts the prevention of weakness, that without the slightest symptom generate serious problems in the institution and abide by the recommendations proposed in this audit, in order to improve their institutional management.