Auditoría de gestión a la empresa de transporte pesado Rio Piatúa Transpiatúa Cia. Ltda. del cantón Santa Clara, provincia de Pastaza, período 2018.

Abstract

The objective of this degree work is to carry out a Management Audit for the Rio Piatúa Transpiatúa Cía. Ltda. Heavy Transport Company, from Santa Clara municipality, Pastaza Province, Period 2018, with the purpose of determining the degree of efficiency, effectiveness and economy of the Company. The research techniques used were the observation that allowed to observe and select all the relevant information to carry out the investigation, an interview was applied to managers to interact deeper and thus know the problems of internal problems, in addition to applied surveys to company employees with the purpose of obtaining main information. For this reason, a Management Audit was executed where the internal control of it was evaluated through the use of the COSO system with the application of questionnaires and the application of management indicators as supporting tools to quantify the levels of trust and risk and a report audit. The findings were: absence of a manual of functions, lack of induction programs and staff training, lack of a human talent that meets the required professional profile. It is recommended to take into consideration the suggestions made in the final audit report which can improve administrative management and reach the correct decision making.