Auditoría de gestión a la Empresa Italmarmol & Granitos de la ciudad de Ambato, de las actividades realizadas en el año 2014

Abstract

This research is a Management Audit which was performed to the Italmarmol and Granitos Enterprise in Ambato city to the activities performed by the enterprise in 2014, the objective was to establish an efficient internal control of the organization. By using an appropriate Audit plan it was possible to set up the necessary guidelines which contributed to the collection of relevant information for the process review; different research techniques such as surveys and questionnaires were applied, as well as internal control through the COSO (Committee of Sponsoring Organizations of the Treadway Commission) I method in order to socialize the Audit report findings which are the following; Organization: without regulations, employees take decisions superficially; Human Talent: incorrect designation of functions, the personnel is not trained; Credits: activities are not well-defined, the credits information is not being verified; Accounting: there are not records of financial and accounting operations, there is no delivery and reception evidence. It is recommended that the enterprise works in the studied areas. Organization: written regulations, functions, duties, obligations, control and record of activities in separate files; Credits: collection activities formally established with approval of the management office, credit information revised with the manager; Accounting: immediate transactions and accounting records, income, expenses, and issued documents records.