Auditoría de gestión a la Industria Sacha Textil, cantón Riobamba, provincia de Chimborazo, período 2018

Abstract

The purpose of this research work was to conduct a management audit of the Sacha Textil Industry, canton Riobamba, province of Chimborazo, period 2018, in order to respond to the needs of improving internal control processes and proper decision making. . To carry out the research, an interview was conducted to the General Director, surveys applied to the 14 employees that make up the industry, internal control questionnaires through the COSO II method and its 8 components, as well as indicators of efficiency, effectiveness and economy, resulting in that within the company the level of confidence is high with 95% and the level of risk is low with 5%, however it was found findings such as: little internal communication and inadequate work environment, ignorance of the manual of functions by the employees, lack of a training plan for the personnel, lack of a maintenance plan for the machinery, lack of a document that holds each operator responsible for the machinery, little follow-up on the implementation of recommendations issued in the audit carried out in 2014. As a final product of the management audit of the Sacha Textile Industry the final report was presented, composed of conclusions and recommendations in order to improve the daily management of the industry, optimizing resources.