Auditoría de gestión a lácteos El Ranchito del cantón Lago Agrio, provincia de Sucumbíos, período 2019

Abstract

The main objective of this research work was to develop a Management Audit to El Ranchito dairy products in Lago Agrio canton of Sucumbíos province, during the period 2019, with the purpose of determining the correct use and application of the company's resources. The deductive method was applied to develop the audit, starting from a general context towards the initial base of the problem. It was done throw the application of questionnaires to employees, general observation to the activities and an interview to the General Manager. On the other hand, a preliminary visit was applied to start the determination of shortcomings within the company. After that, it was carried out the evaluation of internal control through the application of COSO II. Then, the situational analysis of the SWOT Matrix was developed, and thus continue with the formulation and application of management indicators through which several findings could be determined such as: the code of ethics, mission, vision and ethical values that have not been socialized, lack of evaluations to measure the accomplishment, outdated staff hiring procedure, the inexistence of time control mechanisms for the schedule, the absence of management indicators , the lack of capital for new investments and other observations that intervene in the development of the company's activities. The performance of the Management Audit is really important to determine the shortcomings that obstruct the development and growth of the company. Consequently, it is suggested to apply the recommendations established in the Audit Report for future decision-making that the company makes in order to improve the use and application of resources from El Ranchito dairy products. Effectiveness.