Auditoría de gestión y su incidencia en la administración de la Compañía de Transporte Pesado San Vicente S.A. “COMTRANSSVICENT” de la ciudad de Ambato, periodo del 1 de enero al 31 de diciembre del 2014

Abstract

The present research work aims to develop the audit of management and its impact on the Company`s management of transport heavy San Vicente S.A. “COMTRANSSVICENT” the city of Ambato to contribute effectively to the reasonable development of the activities. The methodology used is the synthetic analytical, field mode with direct observation, in addition the investigative instruments such as survey and interview, establishes research parameters, methods and techniques to gather important information regarding the problems in the administration. Management audit was developed based on the Internal Control questionnaire using the method of COSO I then give the following findings: The Company maintains generated fault from its Constitution, in its organizational structure does not reflect the existence of areas of support or operational areas of support or operational areas, do not have policies that promote a certain conduct of the staff to identify with the Company, there are no records or reports documented on the maintenance of the units, to be determined growth planned in service or infrastructure there technically is a recruitment process. As it is recommended to make a departmental restructuring defining functions and activities according to need and hierarchies, the set of policies that staff should be to not cause internal conflicts, should be designed must be controls and backups on the functionality of the units, calibration and adjustment to the recommended times programmatically.