Auditoría de gestión al Grupo Montalvo, del cantón Ambato, provincia de Tungurahua, período 2019

Abstract

The purpose of the Management Audit carried out to “Grupo Montalvo” company of Ambato canton, Tungurahua province, period 2019, was to determine the levels of efficiency, effectiveness and economy, in the improvement of processes and adequate decision making through the application of technical instruments and management indicators. For the development of this work, research techniques, methods and tools such as direct observation were used. In addition, surveys were applied to workers, the general manager was interviewed, the facilities were visited, relevant information was requested, as well as a situational analysis of the company was carried out by determining the SWOT matrix, internal control was evaluated through the application of COSO III, process flowcharts were made and management indicators were applied, allowing the collection of sufficient information and evidence to establish the respective findings and recommendations. For Grupo Montalvo company, the execution of a Management Audit was an important tool that determined both the internal and external environment, the weaknesses, the processes, and the levels of efficiency and effectiveness of the administrative management; thus, it was recommended to the managers ,to comply with the suggestions established in the final audit report, and therefore the adoption of preventive and corrective actions in order to reduce the risk existing in the processes and consequently achieve an efficient administration of the available resources to continuously improve the company's performance