Auditoría de gestión a la Empresa Agualuz, de la ciudad de Riobamba, provincia de Chimborazo, período 2017

Abstract

The main objective of this degree work was to execute a Management Audit of the AGUALUZ Company, Riobamba City, Chimborazo province, 2017 period, in order to determine the correct use and application of institutional resources. The methodology used is based on an internal and external study, starting its qualitative modality, through techniques such as: direct observation, interviews appied to the general manager and the application of questionnaires carried out to all company personnel. On the other hand, with the quantitative modality, internal control was evaluated through questionnaires with the COSO I method, aimed at determining the level of risk and confidence. This allowed to know the weaknesses, its main processes and very particularly the process of selection and hiring of staff. Finally, management indicators were applied to measure management quantitatively, as a result it was determined that the company is at a moderate level of risk, lacking planning strategy and management indicators, leaving as a consequence a lack of processes and evaluation of the same. At the same time, it was determined that by carrying out an empirical administration, with little flexible processes and a little acceptance of new ideas, it is having adverse consequences that harm the normal development of its activities. In this context the company is suggested to review the strategies for the recovery of its sales and the implementation of the recommendations issued in the final audit report in order to ensure that Agualuz achieves reasonable assurance in achieving its organizational objectives.