Auditoría de gestión aplicada a la empresa comercial San Francisco Comsafran Cía. Ltda., ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

The Management Audit applied to Empresa Comercial San Francisco COMSAFRAN Cía. Ltda., in Riobamba city, Chimborazo province, from January 1 to December 31, 2019, it had the purpose of evaluating the level of efficiency, effectiveness, economy, ethics, ecology and equity of the processes, as well as the use of its resources, to achieve objectives and decision making. We carried the process of the Management Audit out through the first phase of Preliminary Planning, where we develop the formalities with the purpose of knowing the activities and processes of the company. Then, we structured the COSO II Internal Control Questionnaire, in which we got a moderate confidence level of 75%, and a moderate risk level of 25%. In the second phase of the audit, a SWOT analysis, Correlation Matrix, Strategic Profile, we carried Prioritized Matrix and Performance Management Indicators out with the following results: Efficiency: 1) 5% increase in sales; Effectiveness: 4) Knowledge of the company's organizational culture with 17%; Economy: 7) Technology with 83%; and social responsibility indicators: Ethics: 9) Knowledge of the code of ethics with 100%. We found different shortcomings, such as: lack of a Functional Organization, lack of a POA, lack of a Process Manual, lack of socialization of the organizational culture, non-compliance with strategic objectives, among others. We developed the final report in which we suggested to the senior management to consider the observations, conclusions, and recommendations to decide for workable solutions to achieve its strategic and specific objectives.