Auditoría operacional a la empresa Rios-Epc Ingeniería Procura & Construcción S.A, del cantón Quito, provincia de Pichincha, periodo 2020

Abstract

The present study about an operational audit in the Rios-Epc Ingenieria Procura & Constructora S.A Company, located in Quito city, Pichincha province for the period 2020 was carried out with the intention of assessing the causes of different problems that hinder the daily activities of the company. To do this, a survey was applied to the company's personnel, an interview with the company manager, internal control questionnaires with the components of the COSO III method aimed at the personnel involved in the processes of the project department, in order to determine the level of confidence during their functions, flowcharts were made of the processes of: coordination of quality control (document manuals and procedures and implement a risk management system) and coordination of safety, health and environment (inspections of safety and emergency planning); and management indicators were applied to determine the level of efficiency, effectiveness and in the activities of the company which detected the following weaknesses: The company relies on an organization chart, but it has not been socialized with the entire personnel, lack of periodic evaluations, the risk matrix is not periodically updated, the company has not established any indicator for monitoring the risks, new risks are identified, but there is no established plan to do so, etc. It is recommended to take into account the operational audit report in order to improve decision-making in project processes