Auditoría de gestión en la Empresa Hormicen de la ciudad de Ambato, provincia de Tungurahua, en el periodo 2015

Abstract

The Management Auditing to the Enterprise of the county Ambato, province of Tungurahua, during the period 2015, whose objective is to determine the adequate utilization of the available resources of the Enterprise in an efficient, effective and economic way to reach the objectives and goals to verify the accomplishment of the internal and external regulation. To execute the auditing a questionnaires of internal control was made in terms of the method COSO I, management indicators with the aim to establish weak points were also applied. To announce in the final report the weaknesses and shortfalls found exposed in the following conclusions: It does not account with a function manual, ethic code, the organization chart is old fashioned, there is no procedures to control, select, train and evaluate the staff, the professional profile does not correspond to the workplace, the risks has not been identified by means of a matrix, both its impact and consequence are not evaluated and in the worst case there is no a plan to face them, a lack of furnishing to file the documents, the physical space is poorly distributed, and a deficient internet service, for which is necessary to train in several aspects and update the organizational structure, elaborate a function manual, ethic code, industrial safety regulation to select staff, to provide of furnishing and office supplies to file the documents and its corresponding safekeeping to apply management indicator and provide of a good internet service.