Auditoría de gestión a la Empresa “El Mundo de la Moto Bike”, del cantón Morona, provincia de Morona Santiago, periodo 2018

Abstract

The objective of the research work was to prepare a Management Audit for the Sales and Customer Service Department of the company,” El mundo de la moto BIKE”. from the city of Macas, province of Morona Santiago 2018, in order to evaluate the efficiency, effectiveness and economy related to the administration and operation of the processes. The investigation was carried out through the use of audit techniques and instruments such as interviews, surveys and internal control questionnaires that evaluated each of the components through the COSO I method: determining the following findings: lack of a staff training plan, absence of a staff recruitment manual of a function manual. The internal processes defined by the company have not been fulfilled, performing the wrong actions affecting the resources of the company, because if the employees do not comply with the necessary characteristics it could not be marketed in the national market. It was concluded that this Management audit was a substantial tool to evaluate the study variables and generate information, performing the wrong action affecting the resources of the company, because if the employees do not comply with the necessary characteristics it could not be commercialized in the National market. It is recommended to apply control and evaluation mechanisms to their departments and processes in order to ensure the fulfillment of their objectives and establish the existence of critical areas that affect their development.