Auditoría de gestión a Lamiña Maygua Olguer Humberto, de la ciudad de Riobamba, provincia Chimborazo, período 2020

Abstract

The objective of this Degree Project was to perform a Management Audit of Lamiña Maygua Olguer Humberto, from the city of Riobamba, Chimborazo Province, period 2020, to evaluate the use and application of resources under the parameters of efficiency, effectiveness, economy, and ethics, as well as to determine the degree of compliance with organizational objectives. The research techniques used were direct observation to verify the activities and assess the findings. In addition, individual surveys were applied to the administrative part to avoid identical opinions, and an interview with the company's manager to obtain the most significant amount of relevant evidence and subsequently validate each of the answers, following a logical and orderly sequence. Under the process involved in the audit phases, the internal control questionnaire was evaluated by applying the COSO II Model, composed of eight components. Subsequently, it was assessed, analyzed, and scored, obtaining high confidence and a low-risk level. Management indicators were also applied as support tools to issue an audit report with authentic and accurate information. The findings were: no management audits, the mission, and vision are not established in a visible place, there is no internal monitoring, the organizational structure is not well defined, and the established production programs are not being complied with one hundred percent. It is recommended that management take preventive and corrective actions and remedy these problems to reduce the present risk and achieve an efficient and effective administration