Auditoría de gestión a la Escuela de Capacitación del Sindicato de Choferes Profesionales del cantón Quero, provincia de Tungurahua, periodo 2016

Abstract

This degree work aims to carry out a Management Audit to the Training School of the Union of Professional Drivers of the Quero Canton at Tungurahua Province Period 2016, with the purpose of increasing the levels of efficiency, effectiveness and economy. For the development of this work it was necessary to apply a questionnaire of internal control to the administrative staff of the entity and an interview with the General Secretary of the institution, which allowed to verify the following results: the union does not have a SWOT analysis, does not comply with the principles and established values, lack of a strategic plan, does not have an Annual Operating Plan (AOP), there is no an Annual Purchase Plan (APP), it lacks a structural organization chart. The research made aims to solve the management of the institution's resources for which a final Management Audit report was issued, which has its respective conclusions and recommendations that will allow the decision-making to improve the quality of service in the institution. In conclusion, it was determined that both administrative and operational staff perform functions that are not in accordance with their daily obligations, which promotes the lack of concentration to perform their work with efficiency, effectiveness and quality. An internal manual is recommended to the administrative staff for the collaborators of the institution promote the functions assigned and have important actions for the development of the institution.