Auditoría de gestión a Coparesa S.A., del cantón Ambato, provincia de Tungurahua, período 2019

Abstract

The objective of this degree work was to evaluate the management activities and organizational performance to verify the efficiency, effectiveness, and economic levels in the proper management of the resources of Coparesa S.A., through theoretical, scientific bases of management to obtain fundamentals when developing research. For the development of the thesis, information was required from the qualitative approach, the research is considered exploratory and descriptive; observational, retrospective, and transversal. The deductive method was used to obtain theoretical and scientific bases and the inductive method for the application. A survey of the personnel and an interview with the general manager of the company were applied. It was also carried out an evaluation of internal control, through COSO III, with the five components and the seventeen principles, which served as the basis for determining the levels of risk and confidence, obtaining as a result that both the level of confidence and the level of risk are in a moderate range, as a consequence significant weaknesses were obtained, such as: ignorance of the mission, vision and institutional objectives by the workers, there is accumulation of stock and warehouse shortages, the lack of a selection system and hiring of personnel, unmotivated personnel generating excessive rotation and also that the company does not have a manual of procedures and inventory control, evidencing a large imbalance in the warehouse area caused by economic and product losses, affecting the profitability of the company and therefore the turn of the business, it is suggested to follow up the recommendations of the final report, as well as the adoption of preventive actions and corrective actions, which allow mitigating the risks in the processes and activities and thus achieve proper efficient and effective management of business resources.