Auditoría de gestión de la empresa Román Hermanos Cía. Ltda., en la ciudad de Lago Agrio, período 2020

Abstract

The purpose of this research work, called Management Audit of Román Hermanos company in Lago Agrio city, during the period 2020, was to determine the level of use and application of business resources. Regarding the methodological part, research methods, techniques and instruments were used, such as: a questionnaire applied to 36 employees of the company, an interview guide applied to the Commercial Manager, and the observation sheet that was executed in the 5 departments that make up the organizational structure, thus allowing to get clear and sufficient information to address the problems on which the research is focused. For the execution of the audit, the Internal Control questionnaire based on COSO III and management indicators were applied, which allowed to identify the main findings: lack of updating of the Code of Ethics, there is no control and supervision of personnel activities, lack of implementation of process flowchart, risks are not updated in each department both internal and external, along with their probability of impact and tolerance, there are no control activities to provide solutions to problems of technological systems. Finally, an audit report was issued recommending that the Manager assign a person to be responsible for supervising and controlling the activities of the personnel