Auditoría de gestión en la empresa comercial “La Gran Bodega”, de la ciudad de Portoviejo, provincia de Manabi, periodo 2019

Abstract

The present study was aimed to carry out a management audit to evaluate the degree of efficiency, effectiveness, economy and ethics, in the development of the activities of a commercial company called "La Gran Bodega", located in Portoviejo city, province of Manabí, from January 1 to December 31, 2019. In the development of the management audit, a business diagnosis was carried out to collect all the important information of the company, where the following techniques were used: an interview with the general manager of "La Gran Bodega" company and a survey applied to the administrative and operational staff of the company. To carry out the management audit, internal control questionnaires were carried out applying the COSO III method and management indicators, identifying existing weaknesses in each component and thus reflecting each of them on the findings sheet, where determined that there is no staff training plan, functions manual, quality policies, promotion and publicity policies; security mechanisms, a performance evaluation system. Also, the company lacks of a strategic plan and an operational plan. Therefore, the manager of the company is recommended to correct the findings detected in the management audit carried out on "La Gran Bodega" in such a way that they can provide feedback to strengthen the existing weaknesses and improve the efficient development of the company for decision making processes