Auditoría de gestión a la Compañía de Transportes Pesados TRANSCOCA S.A. del cantón Francisco de Orellana, provincia de Orellana, periodo 2016

Abstract

The management auditing to the heavy transport company Transcoca S.A., of the Francisco de Orellana canton, Orellana Province, period 2016, deals with the improvement of levels of efficiency, effectiveness, economy, ethics and ecology of the resources estimated in the Company. For the auditing development internal control questionnaires were applied through the COSO III method: the correct use of resources and management was verified, the procedures of the legal regulations and processes carried out at the entity were reviewed and the management indicators were applied, which permitted to identify the following findings: disregard for institutional policies, non-formalized ethics code, the manual of functions has not been elaborated, noncompliance of the professional profile, deficient selection procedures and training of the staff, failure to meet objectives, lack of the elaboration of the strategic plan, lack of elaboration of environmental policies, lack of management indicators. It is recommended to periodically monitor the internal control functioning, to implement a strategic planning, considering an adequate distribution of human, financial and material resources, to perform periodic evaluations though management indicators, to develop a manual of functions, to implement adequate processes of selection, hiring and training of personnel with the aim of having competent workers who would target their efforts to the achievement of organizational goals.