Auditoría de gestión a la Operadora Turística Witoto Cia. Ltda del cantón Francisco de Orellana, provincia de Orellana, por el periodo 2016

Abstract

The present degree Project consists of a management auditing to the tour operator Witoto Cia.Ltda the Francisco de Orellana Canton, of Orellana Province for the period 2016; in order to improve the levels of efficiency, effectiveness an economy of the resources of the company. Regarding its methodological development, the employees and managers of the organization were interviewed, internal control was evaluated using the COSO II method; the development of the management auditing was based on four phases: specific planning, analysis of critical areas, communication of results and monitoring matrix. The process of evaluating the internal control system revealed weaknesses in the processes of recruitment, layering and control of staff attendance. It was evidenced the existence of deficient normative processes, in relation to the lack of a manual of functions and the outdating of the internal regulations; besides the lack of a strategic planning that directs the company to the fulfillment of its objectives. The planning of the recommendations embodied in the final audit report by the company will allow solving the identified problems.