Auditoría administrativa a la Empresa SERTECPET S.A., cantón Francisco de Orellana, provincia de Orellana, período 2015

Abstract

The present investigation is focused on the development of an administrative audit to the company Sertecpet S.A Canton Francisco de Orellana, Province of Orellana, period 2015; Whose purpose was to evaluate the efficiency, effectiveness and economy of administrative activities in order to propose opportunities for improvement and to counter deficiencies and irregularities. In the development of the of the research, evaluation techniques were applied through the use of professional questionnaires that allowed to know the real situation of the company in the handling of its internal components and in turn the external parameters were identified and these have an influence on the normal operation of the organization, allowing to recognize business weaknesses and in turn identify opportunities for improvement. The proposal has four phases: the first allowed to obtain general information from the whole institution and to identify and understand facts, activities in which they served as instruments for the planning of the authority, the second refers to the institutional diagnosis and internal control of the mission and vision, the third one has the objective of executing authority, the analysis of the internal control system applying the COSO I, in the fourth one will serve as a tool to improve the administrative process and internal control maintained in the institution to achieve the objectives. Managers should consider the respective conclusions and recommendations for better control and decision making since this thesis aims to contribute to the efficient performance of institutional activities.