Auditoría de gestión a la Empresa Silva Rodas SERVISILVA Cía. Ltda, de la provincia de Orellana km 7 ½ vía a Lago Agrio, del período 01 de enero al 31 de diciembre del 2015

Abstract

The management Audit of the “Silva Rodas Servisilva Limited Company”, of Orellana province, 7,5 km road Lago Agrio, from january 1 to december 31, 2015, evaluated the degree of efficiency, effectiveness and economy in the use of company resources. Questionnaires were used for the development of the audit internal control, applying management indicators and the COSO I method, which allowed to identify the following findings: management indicators are not applied to measure the achievement of goals and objectives, lack of a plan personnel training, internal regulations are outdated, there is no recruiting, selection and induction of staff, no functional organic manual. It is recommended to staff design management indicators by operating areas and apply financial indexes to be used as a management tool; prepare and approve the annual training plan, update the internal regulations that will contain all the legal provisions concerning personnel, responsibilities and obligations of the entity`s officers, develop a human talent management system that contains standards, policies and technical processes recruitment, selection, contracting, induction, training, performance evaluation and development of human talent, updating organizational chart and functional manual, clearly establishing hierarchical levels, level of dependency, professional profile of each job, functions, attributions and responsibilities at each organizational level.