Auditoría de gestión al Canal de Televisión Digital Tv Canal 28, del cantón Morona, provincia de Morona Santiago, año 2015

Abstract

The present research work aims to make management audit to digital television canal 28, in Morona canton, Morona Santiago province, 2015 year. It was to evaluate the efficiency and efficacy to improve the organization and compatibility to get to achieve the proposed business goals and objectives. For developing of audit, internal control questionnares were used to evaluate the risk and confidence, by means of COSO I method, the procedures about legal regulations and processes. It was elaborated the matrix of correlation of weaknesses and threats, matrixes and strategic profiles, impact matrixes of internal and external factors and management indicators were applied; to obtain the following: lack of review methods and techniques to monitor compliance with odjective institution raised, lack of manuals and specific regulations for fundamental activities, lack of a Human Talent Unit that performs the processes involve about administration of personnel, lack indicators to detect inefficiencies in the fulfillment of objectives and goals, acknowledge of the misión and vision on part of staff, and lack of a plan of sales that allows to increase the advertising space from channel television. It is recommendad to develop techniques to monitor the fulfillment of objectives, arrange compliance with the functions in writing so that it is formal, establish indicators for measuring results and keep them updated according to the objetives set in each period, coordinate the update and review of the business philosophy and implement a sales plan.