Auditoría de gestión al departamento de talento humano en la empresa “Medinatural CIA. LTDA.”, en la ciudad de Santo Domingo, provincia de Santo Domingo de los Tsáchilas, período 2018

Abstract

The present Management Audit to the Human Resources Department, of the company "Medinatural Cía. Ltda.", located in Santo Domingo city, Province of Santo Domingo de los Tsáchilas, term 2018., was carried out with the purpose to evaluate the use and application of the resources under efficiency and effectiveness, simultaneously determining the level of achievement of the different processes. In order to carry out the Management Audit, investigation techniques were used, such as an interview, direct observation and surveys applied to the employees of this department, which allowed to collect information that served as a basis for this study. In addition, the internal and external regulations that govern this company, the questionnaires based on the COSO method III made it possible to evaluate the internal control system existing in the organization; thus, it was also possible to design and apply a manual of management indicators that allowed to evaluate the degree of fulfillment of goals for each of the processes of the Human Resources department. These indicators also served to determine a series of findings, namely: the lack of periodic training programs for administrative and sales personnel; it is also evident the lack of periodic evaluation to the performance of the personnel; also it is noticeable the updating of the functions and procedures manuals, complemented with the absence of check-in and check-out controls for sales personnel; and, finally, the lack of an adequate infrastructure for the development of daily activities, reasons for the head of the Human Talent area is recommended to apply the recommendations issued in the final audit report, which are intended to become an important tool to improve decision-making at the departmental and organizational levels.