Auditoría de gestión para la Granja Avícola Cecilita de la provincia de Tungurahua, cantón pelillo parroquia Cotaló Centro por el período 2014

Abstract

The present research work is a management audit for the Avícola Cecilita farm in the province of Tungurahua, Canton Pelileo parish Cotaló center for the period 2014, was carried out with the purpose of evaluating the levels of efficiency, effectiveness and economy, applying questionnaires of Internal control, COSO I, methods of inductive and deductive research, techniques such as interview, observation, survey, research instruments, information analysis, elaboration of the SWOT matrix. Confidence and risk levels were determined. Based on the previous context with the performance of the management audit, the following were determined, non-compliance with the hiring, production and commercialization processes, preventing optimization of the processes for reason. Personnel, comply with the entry requirements for hiring, take corrective actions in the production processes conduct analysis of raw material before entering warehouse, issue supporting documents in the marketing processes.