Auditoría de gestión en la Compañía de Taxis Hospital “HOSPITAXI” S.A, en el cantón Riobamba de la provincia de Chimborazo, del 1 enero al 31 de diciembre del 2015

Abstract

This management audit in the taxi company “Hospitaxi” S.A., in Riobamba canton belonging to Chimborazo province, was carried out in order to diagnose the current situation of the entity, and evaluate the compliance with the mission, objectives, plans, processes and procedures of the company. In order to conduct the evaluation, the auditing standards generrally accepted; based on the methodological phases of the Management Audit, were considered as the main factors, as well as the Internal Control questionnaires arisen from COSO I method by means of direct observation, surveys, interviews to managers and shareholders in order to determine the shortcomings in the organization. The findings of this research report lack of mission, vision, an organizational chart, code of ethics and conduct, as well as, lack of planning activities for a permanent training, and budget. Some other situations reported; involve the absence of a physical space for documentation, as well as the absence of a system of Communication, and a database to determine the management degree of the administrators. It is recommended to carry out management audits annually to verify the levels of 7E’s and avoid problems with the regulation entities, another issue to consider; is the compliance of the statutes of the organization as well as the development of an organizational plan by establishing the institutional philosophy, a training schedule, and finally, the implementation of management indicators.