Auditoría de gestión en el departamento de producción de la planta procesadora de quínoa de la Fundación Maquita de la ciudad Riobamba periodo 2018

Abstract

The purpose of this titling work was to carry out a Management Audit for the Production Department of the Quinoa Processing Plant of the Maquita Foundation, to respond to the needs of improving production processes and making relevant decisions, Methods, techniques and instruments that preside over the research were used such as: surveys, interviews and internal control questionnaires through the application of the COSO II method and its 8 components, in addition to the application of efficiency, effectiveness and economy indicators, giving As a result that within the Production Department of the Quinoa Processing Plant the level of confidence is high with 83%, and the level of risk is low with 17%, it can be mentioned that some of its advantages and the proper management of processes that lead to minimal risks. Therefore, it is concluded that the company has to improve some factors for ra optimization, since it presents considerable risks and the audit has shown that these risks can be mitigated by increasing the level of confidence with which the overall performance of the organization can be improved.