Auditoría administrativa a la Empresa FUALTEC Alta Tecnología E Inspección S.A., cantón Francisco de Orellana, provincia de Orellana, período 2015

Abstract

This research the development of an administrative audit applied to the company FUALTEC HITECH INSPECTION S.A. Canton Francisco de Orellana, Orellana Province, 2015 period, in order to detect weaknesses and shortcomings that require more attention on the development of the administrative process and also establish the degree of efficiency, effectiveness and economy. The methodology is framed in the qualitative mode using the types of research such as: field trip, documentary and descriptive; well as analytical, synthetic, inductive, deductive, logical and historical techniques and instruments such methods are direct observation, interview and internal control questionnaires. The administrative audit consists of four phases: the first makes the general identification of the company, the second one refers to institutional diagnosis and internal control of the mission and vision, the third is aimed at the implementation of the audit, analysis internal control system applied to the COSO I and determine findings, the fourth and final phase of the audit report as a result of assessment which will serve as a tools to improve the administrative process and internal control maintained in the institution to fulfill done. The objectives Manager should consider the findings and recommendations prospects for better control and decision-making since this research is intended to contribute to the efficient performance of institutional activities.