Auditoría de gestión a la Constructora VIAYCON Cía. Ltda. del cantón Morona, provincia de Morona Santiago, del período 1 de enero al 31 de diciembre del año 2013

Abstract

This research aimed to audit the management of the construction company VIAYCON Cía Ltda in the city of Morona, in the province of Morona Santiago, in the period January 1st to December 31st in 2013 in order to better its efficiency and effectiveness in the administrative processes. Auditing Programs were established and questionnaires of internal control with COSO I were applied in order to determine the risk and confidence level assessing the internal control of administrative processes. Executing of audit assessed efficiency and effectiveness in the administrative processes by the means of analyzing management indicators. Important findings were determined such as: lack of an Ethics Code, Manual of Functions, Internal Regulations, Action Plan for decreasing risks, lack of staff training, non-compliance of recruitment process, and working code. This research work showed that the construction company did not have important laws and regulations which regulated its activities and operations. It was recommended to create and fulfill Internal Norms and Regulations in order to improve efficiency and effectiveness in the administrative processes.