Auditoría de gestión a Megavisióncable S.A; cantón Quinindé, provincia de Esmeraldas, período 2019

Abstract

The objective of this degree work was to carry out a management audit of the company MEGAVISIONCABLE S.A, Quinindé canton, Esmeraldas province, period 2019, to evaluate the efficiency, effectiveness, and economy of the company. The required information for the development of this work starts with a qualitative approach, the research is exploratory and descriptive. The deductive method was used, going from the general to the specific to have a better knowledge of the topic to be treated and the analytical method since all the information collected was analyzed appropriately. The interview was applied to the manager of the company to obtain the necessary information. Control evaluation was performed through the application of COSO III, which made it possible to determine that the level of confidence of the company is high with 72.13% and a low-risk level of 27.7%, as results it was obtained that, there is no adequate communication between the staff, the operations carried out by the personnel of the operational area are not evaluated, periodic evaluations are not carried out on the personnel and the company staff is not motivated. The SWOT situational analysis was developed, determining strengths, weaknesses, opportunities, and threats, through the application of indicators of management it was determined that 50% of the company's objectives were achieved through a strategic plan, that 68% of workers need the motivation to do their job better. It is concluded that carrying out a management audit is of the utmost importance in a company since contributes to measuring the levels of efficiency, effectiveness, and economy of the company to contribute to the decision making. It is recommended that the competent authority follow up on the recommendations established in the final management audit report.