Auditoría de gestión aplicada a la Ferretería PROINDUPET Cía. Ltda. en la provincia de Orellana, cantón Francisco de Orellana, por el período comprendido del 1 de enero al 31 de diciembre 2015

Abstract

The management Audit applied to the hardware store Proindupet Cía. Ltda., in the city of Puerto Francisco de Orellana, for the period from January 1 to December 31, 2015 is made with the purpose of evaluating the planning and organization of its activities and measure the degree of efficiency, efficiency and economy in the use of its resources and the achievement of its objectives. Internal control questionnaires were carried out for the development of the system, using COSO I method. The management indicators, as well as the following findings: personnel are not aware of the internal regulations at the time of recruitment, the functions manual is not updated and is not available to the staff, most are only aware of the provisions and functions verbal, not trained or constantly evaluated staff of the company in each of the areas in which it performs, does not count with performance indicators to monitor and evaluate the administrative and operational management of the company. It is recommended that the staff in charge: update in conjunction with the actions of the internal regulations and provide a copy to each of the workers, also update and bring to the knowledge and disposition of the entire staff manual, in addition to elaborating an annual training plan, focused to the needs of each worker, regarding the performance of the functions according to the position, and to apply the indicators that allow to evaluate the degree of compliance of the administrative and operative administration.