Auditoría de gestión a la Compañía Rutas Orientales "ORIENTRUT Cía. Ltda", ubicada en el cantón Santiago de Méndez, provincia de Morona Santiago, año 2015

Abstract

The current Management Audit for Orientrut Rutas Orientales Company located in Santiago de Méndez County, Morona Santiago province during 2015 proposes to improve the productivity through the efficiency, effectiveness and economy in the service. For the development of the audit, it was necessary to use internal control questionnaires that evaluated its risk and confidence. In the same way, the legal regulations procedures and processes were checked and the management indicators were applied. These allowed obtaining the following findings: The internal regulations are not updated, a personnel functions manual has not been written as well as administrative procedures, lack of a procedures manual for recruiting and selecting the personnel, lack of a computing system for all the areas of the company, lack of a risk mitigation plan, the personnel is not trained and it does not have work experience, the company is defenseless in case of risks regarding to the administration and the operational system is affected with problems causing both, loses of customers or profit. It is recommended to apply the suggestions proposed in the final audit report in a correct way in order to make opportune and efficient decisions for the development of the administrative and operational management of the company.