Auditoría de gestión a la Empresa Servisilva Cia. Ltda., del cantón Francisco de Orellana, provincia de Orellana, periodo 2015

Abstract

The present degree whose theme is “Management Audit to the company Servisilva Cía. Lta., of Francisco de Orellana village – Orellana Province, period 2015” aims to identify the degree of effectiveness and efficiency with which the operations of the company are executed. Interviews to the area heads and questionnaires of internal control to the personnel that work in the same were carried out through the methodology of the COSO II (COMMITTEE OF SPONSORING ORGANIZATIONS). Based on the above, the management audit allowed to identify deficiencies in administrative and operational management. Consequently, the main results shows that the company has partially fulfilled its objectives since it does not have a properly structured strategic planning. In addition, it has not been trained to the personnel in a timely manner, policies, norms and procedures have not been disseminated at all levels. Because of this, the provisions established in the quality manual, internal regulations, manual of functions have not been complied. In view of these results, it is suggested to take into account the recommendations issued in the in the final audit report in order to facilitate timely decision making.