Auditoría operacional a la Empresa CONFIHEREDIA Cía. Ltda., del cantón Morona, provincia Morona Santiago, periodo 2016

Abstract

The main objective of the present research is to perform an Operational Audit to “Confiheredia Company”, located in Morona County, Morona Santiago province in the year 2016. It allowed assessing deeply the internal control system based on the report contemporary approach COSO I, through the application of methodology provided by the research and the operational audit, through internal control questionnaires and interviews directed to the president, manager, accountant and chief of credits. At the same time, the degree of compliance with the activities planned by the directors with indicators of management and instruments that helped to determine the efficiency, effectiveness and economy in the processes; establishing the responsibility of each collaborator, and the requirement of the managers in the development of the task entrusted. This made it possible to identify the following findings: irresponsible control in the processes and operating procedures, lack of compliance control in key internal processes, poor management control in the granting of credits and incorrect process for account recovery. It establishes the recommendations that are taken into account after redesigning the existing organization chart, as well as the elaboration of a manual of functions and procedures for the company, and implement as a corporate policy about the training of personnel in all areas, in order to achieve the continuous improvement of the entity.