Auditoría de gestión a la empresa multinegocios Vicente Campoverde Cía. Ltda., del cantón Camilo Ponce Enríquez, provincia del Azuay, período 2020

Abstract

The objective of this degree project was to diagnose and verify the efficiency and effectiveness of the administrative processes of the company Multinegocios Vicente Campoverde Cía, during the period from January 1 to December 31, 2020, a management audit was applied, making use of the appropriate methodology within the same describes each of the different phases of the audit process, which are: diagnosis and preliminary knowledge, specific planning, implementation, communication of results and monitoring of recommendations which allowed issuing a final report, containing the results of the audit and includes a plan for implementation of recommendations. As part of the systematic tools of the work, the internal control and administrative processes were evaluated through the application of techniques and tools such as surveys of administrative personnel, interviews with the general manager, application of internal control questionnaires based on the COSO II method, in addition to the preliminary visit and the collection of information, which facilitated the evaluation of administrative management through management indicators. Among the most relevant results were; the lack of assertiveness in the communication of policies, mission, vision and corporate values, inadequate control of staff attendance and finally the non-existent risk classification. Therefore, recommendations were made, such as the implementation of an inter-institutional communication plan, the application of mechanisms for the proper control and registration of personnel attendance and punctuality, and the creation of a procedure to identify, classify and mitigate risks in order to satisfactorily meet the company's objectives.