Auditoría de gestión a la Empresa Autovia S.D.H. del cantón Quito, provincia de Pichincha, período 2016

Abstract

This research work has as objective to develop a management audit for the Autovia S.D.H company of Quito canton, Pichincha province, 2016 period, with the purpose of evaluating the efficiency, effectiveness, and economy regarding the administration and operation of the processes, by using audit techniques and instruments such as interviews, surveys, and internal control questionnaires, which evaluated each of the components through the COSO I method; determining the following findings: lack of a staff training plan, a lack of a personnel recruitment manual, lack of a function manual. It was concluded that this Management audit constituted an essential tool to evaluate the study variables and generate information, then it is recommended to promote and support the execution of management audits to detect errors and take corrective actions that contribute to the activities and institutional objectives fulfillment, in addition to following up on the recommendations raised in the report. The internal processes defined by the company have not been met, performing the wrong actions affecting the company resources, because if the vehicles do not have the required characteristics, it could not be sold in the national market. It is recommended to apply controls, according to the internal control system that the organization possesses.