Auditoría de gestión a la Empresa Comercial Totalhome de la ciudad de Riobamba, provincia de Chimborazo, periodo 2016

Abstract

The application of a management audit to Totalhome Business Company of Riobamba, Province of Chimborazo, 2016, has the proposal to evaluate administrative operations in terms of efficiency, ethics and economy, for its execution it was necessary to use techniques of audit with activities and processes investigated, carried out within the company, thus seeing the need to apply the different departments such as: Management, Administrative Financial Department, Credit and Collection Department and the Marketing and Sales Department. According to the internal evaluation, it was necessary to use the COSO I method that allowed determining the existing weaknesses, finding as a result the inexistence of an updated function manual, the inadequate classification of posts according to the profiles of the officials and the lack of training for company personel, situations that cause employee work problems. These events conclude that in order to achieve a high level of efficiency and administrative management, it will be necessary for the company to apply corrective measures in aspects that are subtracting functionality from the internal processes detailed in the management audit report presented to the officials involved in the examination. It is recommended periodically to perform evaluations that allow knowing the fulfillment of goals and objetives proposed by the Totalhome Business Company.