Auditoría operativa a la compañía de fabricación y distribución de miel y melaza Freire Freimiel S.A., ciudad de Ambato, provincia de Tungurahua, período 2019

Abstract

The objective of this degree work was to conduct an operational audit of the company of manufacture and distribution of honey and molasses Freire Freimiel S.A., city of Ambato, province of Tungurahua, period 2019, through the audit phases for the improvement of the performance in the administrative processes of the organization. For the development of the study, an interview with the manager and a survey of the company's personnel were applied, as well as an internal control questionnaire based on the COSO II method that was directed to the personnel involved in the operative processes, with the purpose of obtaining sufficient and adequate information. As a result, a series of deficiencies were identified, such as lack of continuous training of personnel, lack of monitoring of the sales credit granting process, repeated noncompliance with the sales credit manual, duplication of functions, and lack of procedures manual. As a final result, it was found that the company's internal control is moderate due to deficient administrative management by the directors, who failed to establish preventive and corrective actions to neutralize business risks. It was concluded that the operational audit for Freire Freimiel S.A. identified the main administrative shortcomings that prevent the achievement of goals. It was recommended to the cooperative leaders to consider the operational audit report to improve decision-making in the administrative and financial processes to guarantee the economic growth of the entity