Auditoría de gestión a la Empresa Pública Municipal de Agua Potable Alcantarillado Faenamiento y Servicios Públicos del cantón Sucúa– EPMAPAF-SP, provincia de Morona Santiago, período 2019

Abstract

The present study was aimed to prepare a management audit for a company called EPMAPAF - SP located in Sucúa, province of Morona Santiago, period 2019, through the application of several audit tools and instruments, certifying adequate control and management of goods and services provided by the company to the population. In the investigation process, surveys, interviews and observation sheets were carried out, both to the highest authority and the employees, of the company. When analyzing the qualitative and quantitative variables, the data obtained could be interpreted, which allowed us to determine shortcomings in the business management and administration processes, which prevented adequate control of each activity. The management audit is made up of the evaluation of internal control, structuring of the SWOT matrix and its respective correlation matrices, management indicators, monitoring matrix. The highest authority of the company is recommended to carry out permanent management auditing processes to generate control over the activities, processes and procedures of the organization as well as to manage the administrative processes to make proper decisions based on real information