Auditoría de gestión a la Compañía Megainmobiliaria Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, periodo 2015

Abstract

The present audit research to the company “MEGA INMOBILIARIA CIA.LTDA”, from Riobamba, Chimborazo province, during 2015. The aim is to know the effectiveness, efficiency, economy, ethics and use of the resources of the entity. For the development of the investigation was necessary the application of tools such as internal control questionnaires using the method COSO I, direct observation in the installation of the company and the audit phases. It allowed to analyze the components, the generalities of the company, level of fulfillment of the institutional objectives, fulfillment of policies and internal regulations. In addition, it allowed to know the weakness and failings such as the secretary who is in charge of the receipt of documents authorized by the acquisition of goods does not perform the respective validation for the payment process. The human resources department has not performed the reserve funds calculations based on the percentages established by the “Instituto Ecuatoriano de Seguridad Social”. The workers of the entity do not keep a record of attendance of their daily tasks. It is recommended that the company`s management take into account the information presented in the final report with the purpose of improving and establishing corrective actions by means of an adequate decision-making that will help to achieve an efficient administrative management.