Auditoría de gestión a la estación de servicios “Cooptracal” S. A, de la ciudad de Quito, provincia Pichincha, periodo 2020

Abstract

The research work aimed to conduct a management audit of the Service Station “Cooptracal” S.A. in the city of Quito, province of Pichincha, period 2020, through the application of the different phases of auditing, to determine efficiency, effectiveness, and economy of its activities. They used techniques and instruments such as the interview applied to the general manager that allowed to know more deeply the company, besides the direct observation that helped to determine the situation in which the company was and the questionnaire based on the method of COSO III, where the 5 components of internal control were evaluated to determine the level of risk and confidence of the audit. They found lack of a code of ethics, lack of a structural organization chart, lack of strategic planning, lack of performance evaluation of employees, lack of manuals of functions and procedures. We introduced a final report with the findings, conclusions, and recommendations. We endorse to apply the recommendations given by this audit report delivered to Cooptracal S.A. Service Station to improve the efficiency, effectiveness, and economy of its activities