Auditoría de gestión a la Empresa de Servicios Industriales Agama, cantón Francisco de Orellana, provincia de Orellana, periodo 2015

Abstract

The current degree work has like objective to carry out a Management Audit to the Industrial Services Company Agama, from Canton Francisco de Orellana, Orellana Province in 2015. The work began with the application of a survey to its employees, the premise of carrying out such audit will influence meaningful on the effectiveness, efficiency, and economy of Management Company, being this the principal objective of its realizing. Into the investigation methodology, processes of direct observation were applied, documentary revision and interviews, besides the evaluation questionnaires from its internal control, based on the referential framework COSO II. In the audit development, working papers were applied in order to identify the problems of the management company, by substantive and of fulfilment tests. Like the result of the evaluation process of internal control, it is concluded that the company lacks the same, and various inconveniences were detected in the fulfilment not only of objectives but also undertaken obligations with thirds. Finally, as the result of the Audit process, the author included a report in which some findings and technical recommendations were included. In the most representatives, findings are found inefficient strategical administration, contracts unfulfillment, and inefficient hiring processes. It was suggested to the Company management applying the recommendations made in order to improve its management indicators.