Auditoría de gestión a la Empresa Pública Terminal Terrestre y Comunicación Social “Coca EP” del cantón Francisco de Orellana, provincia de Orellana, periodo 2015

Abstract

The present investigation “Audit Of management to the Public Company Terrestrial Terminal and social Communication “Coca EP” in Francisco de Orellana canton, Orellana Provincie, period 2015” aims to determine the degree of efficiency, effectiveness and performance with which public resources are managed, in order to contribute to the improvement of institutional performance. The execution of this work included the evaluation of the internal control through COSO I and management indicators, the following findings were determined: lack of planning system ,staff with the indicated profile is not hired, the company does not have the procedures manual so it is recommended: carry out the planning that helps to fulfill the institutional objectives maintain a manual that determines the characteristics of the required personnel, create a manual of procedures and / or classification of position in each area to prevent duplicity of functions and loss of time and resources.