Auditoría de gestión a DEPOHORMIGON Cía. Ltda. ubicada en la ciudad de Ambato, provincia de Tungurahua, cantón Ambato, periodo 2018

Abstract

The present management audit to the DEPOHORMIGON Co. Ltda. located in the city of Ambato, Tungurahua province, Ambato canton, 2018 period, has been made with the goal to know the existent weaknesses in the executed processes during the analyzed period. The development of the audit considered the execution of four stages in which they were obtained pertinent and relevant information through the application of COSO I and other policies such as The Health and Safety Regulations for the Construction of Public Works, Training Plan, ISO Standard 9001:2008, and other dispositions according to the activities of the company. The results of the management audit came to determine the absence of an emergency plan to counteract occupational hazards, on the other hand, some risks in certain processes have not been evaluated, causing lack of segmentation to safety measures, inconveniences that must be corrected immediately to guarantee the safety of the personnel and the quality of the work that the company executes. The above exposed has allowed concluding that the construction company managers must implement measures that contribute to improving the safety processes on the integrity of their workers, in this sense, the recommendations issued in the final management audit report must be considered with their corresponding monitoring and supervision to provide efficient business management.