Auditoría de gestión a la Empresa Textiles Pasteur provincia de Tungurahua, cantón Ambato, período 2015

Abstract

The Management Audit of the Pasteur Textile Company, Province of Tungurahua, Canton Ambato, period 2015, proposes to assess the effectiveness and efficiency of the management of company resources. For the development of the audit, internal control questionnaires were used using COST I and management indicators which identified the following findings: failure to comply with the admission requirements of staff at the time of recruitment, failure to list personnel who do not comply with the schedule of entry to the company and non-compliance of production department processes, executing them incorrectly. It is recommended to personnel in charge to apply the valid procedures subject to the Internal Work Regulation for recruitment and selection of staff, to evaluate of the performance of Human Resources periodically, to provide each of those responsible for the general processes and production a thorough review of internal policies in order to comply with the dispositions and legal regulations of companies.