Auditoría de gestión a “Chebastour” Operadora de Turismo Cia. Ltda. del cantón Baños de Agua Santa, provincia de Tungurahua. período 2019

Abstract

The present study was aimed to carry out a management audit to "Chebastour CIA LTDA" a tour operator company located in Baños de Agua Santa, province of Tungurahua, period 2019 in order to evaluate the internal control and analyze the proper fulfillment of functions, as well as determining the correct management of administrative resources. The research techniques that were used were the direct observation to obtain information during the execution of an activity or process, surveys applied to the personnel of the audited institution and interviews applied to the beneficiaries of their programs or activities. For this reason, a management audit was carried out where internal control was evaluated through the use of the Coso 1 system with the application of questionnaires, it was possible to stabilize the internal processes and the application of management indicators, it was possible to demonstrate the efficiency of the application of the management audit through which it was possible to recommend the design of compliance indicators and thus become a useful tool to quantify the levels of trust and risk and an audit report. The findings found were: the lack of internal regulations, it does not have a manual of functions, which means that there is a mixture of its own activities with other areas, it does not consider the workload and it does not have exclusive areas of relevant activities of the company. It is recommended to hire professionals and experts in advertising and marketing to implement a strategy plan to attract customers and increase sales and thus establish a strategic alliance with other tour operators to implement the development and growth of the company