Auditoría de gestión a la Empresa Industrial Papelera Caicedo Miño Cía Ltda. INDUPAC, del cantón Ambato, provincia de Tungurahua, del período 2016

Abstract

The objective of the present work is to carry out a Management Audit of the Industrial Papelera Miño Cía. Ltda. INDUPAC, from Ambato county, province of Tungurahua, from January to December 2016, to determine the levels of efficiency and effectiveness. The methodology that was applied is descriptive, supported by the inductive and deductive method, an interview was conducted with the manager of the company, surveys applied to employees and workers and observation to know the reality of the company, by applying the COSO I report made the evaluations to the structure of the company, where it was determined the confidence levels of 65.28% moderate and a risk of 34.72%, a lack of documentation was established in the personnel files, additionally several employees fail to comply with the working day, marketing goals were established in the different sectors of the country that have not been reached in the foreseen time, while other areas have been widely overcome, all these aspects were presented in the final audit report. The application of sanctions is recommended to avoid the deficiencies found and to improve the commercialization results.