Auditoría de gestión a la empresa distribuidora Global Books DDDD Cia. Ltda., cantón Ambato, año 2015

Abstract

The present study focused on the development of a management audit process in a company called Global Distribution BOOKS DDDD Cia. LTDA., located in Ambato city, year 2015, for the accomplishment of the goals and determine the appropriateness of the organization; the existence of coherent and realistic objectives and plans, the existence and compliance of adequate policies, the efficiency of methods, procedures and the reliability of information, control strategies to protect and use the resources in an efficient and an effective way. It was a field, a bibliographic and a documentary study with the application of deductive, inductive and analytical methods which allowed to collect and analyze information about the management, and through questions information was collected that identified the following deficiencies: The company lacks its own adequate infrastructure, it is located outside the commercial area with part-time professionals who do not meet specific requirements, there is a lack of control in terms of attendance, it lacks of regulations to carry out its activities, an absence of management measurement tools, furniture to protect the information and the risks that could affect its evaluation to take steps to control it. It is necessary to identify a new place, hire full-time staff to meet the professional profile, the company also purchased a digital clock to control punctuality, implemented security steps, developed and socialized new rules and implemented an internal control system to guarantee the fulfillment of the activities carried out by the company