Auditoria de gestión a la Compañía de Transportes Planeta "TRANSPLANETA" S.A. de la ciudad de Quito, provincia de Pichincha, periodo 2014

Abstract

The management audit to the Transport Company Planeta “Transplaneta” S.A. Of the Quito city, province of Pichincha, period 2014, aims to measure the level of compliance with efficiency and improve the processes that lead to take decision. Internal control questionnaires were applied applying the COSO I method, and management indicators, the accounting principles generally applicable to the Ecuadorian accounting system, and based on Generally Accepted Accounting Standards. These norms require the Audit to be planned and executed to obtain reasonable security about the information, documentation and examined activities. The results obtained from the following audit are an opinion or a favorable opinion however we let you know the next findings, No evaluations have been carried out since their creation, neither the adequate importance nor the follow-up corresponding to the progress and evolutions that periodically must be made to the POA are given, lack of decision of the management to implement plans and programs which help to the continue enhance of the different departments and offices of the company, the operational staff omits the delivery of information, as a result we have an inadequate operation of certain areas. It is recommended that the manager conducts a management audit once a year, executes the proposed organization chart, focus on the goals and objectives of the institution and have the information required to provide better service to the client.