Auditoría de gestión a la empresa lácteos Santa fe, del cantón Chambo, provincia de Chimborazo, período 2019

Abstract

This study pretended to carry out a management audit plan in a company called Lácteos Santa Fe located in Chambo, province of Chimborazo, period 2019, to provide efficient responses to the needs for improvement in production processes and contribute to make the right decisions. To carry out the investigation, different techniques, methods and instruments that allowed obtaining relevant information for the development were applied and which are mentioned below: surveys, interviews and internal control questionnaires, implementing the COSO III made up of 5 components and 17 principles, which allowed evaluating the efficiency of the internal control of the institution. To carry out the management audit plan, four phases of the audit were developed, in addition, the management, efficiency and effectiveness indicators were applied and identified as necessary in the development of the audit, for the identification of the findings that affect the proper functioning of the company, such as: the lack of control and supervision in administrative, accounting and operational processes, which prevents the fulfillment of business objectives; lack of strategic plans, manuals and instructive, which leads to a lack of strategies and clear goals to follow; lack of evaluation of efficiency indicators and accounting processes in a timely manner, lack of control of quality for production processes, among others. Based on the foregoing, the manager is asked to follow the recommendations issued in the final report which contains the main findings with the corresponding conclusions and recommendations in order to solve the existing problems in Lácteos Santa Fe.