Auditoría de gestión a la Compañía Comercial y Comisariato Económico COMYCOMEC Cía. Ltda. Nestlé, en el cantón Morona, provincia de Morona Santiago, año 2016

Abstract

The current auditing of management to the “Company Comercial y Comisariato Economico COMYCOMEC” Ltd. Co. NESTLE, canton Morona, province of Morona Santiago, I the year 2016, has as purpose to verify the fulfillment of its objectives and business goals in the administrative and operative area. For the development of the audit, internal control questionnaires were used to evaluate its risk and confidence, and also the procedures of the legal regulations and processes carried out in the entity were reviewed, which allowed identifying the following findings: the company does not count with a human talent entity that manages personnel in a comprehensive manner, lack of intern auditing department, does not count with an internal control system, lack of assessment of internal and external risks that are more recurrent and have a greater qualitative and quantitative impact; poor communication between the administrative, financial and operational areas. Which makes evident an organizational gap that allows to continue with the process of customer service effectively. The annual application of an internal management audit is recommended, periodic evaluations of control systems to be carried out, procedures to identify and assess existing risks, a risk mitigation plan and fulfill the suggestions made in the final audit report are recommended.