Auditoría de gestión para la Empresa ORIENTRUCK S.A. Transporte Pesado del Oriente, ubicado en el cantón Francisco de Orellana provincia de Orellana, del período 2015

Abstract

This research is intended to make an “Audit for the Orientruck S.A. Mangagement Company Heavy transport from the Rainforest Region, located in the Francisco de Orellana Canton Province of Orellana, during 2015 Period” with the purpose of assessing the internal control of the entity and thus analyze the proper performance of the functions performed by the human resource, determine the corret handling of administrative resources. The following findings were noted. They do not use a biometric clock for the entry and exit of personnel, the members do not have an updated manual of functions; they do not have performance indicators; reports are not established for the different activities carried out in the institution for decision-making; they do not have tools to evaluate institutional management. It is recommended to upgrade the internal control system, develop a Manual the Functions, design performance indicators, socialization of activities in the order to establish decisions, design tools that will allow to evaluate the institutional management.