Auditoría de gestión a la compañía de transporte de carga pesada Transorocar S.A, de la ciudad de Guaranda, provincia de Bolívar, por el periodo 1 de enero al 31 de diciembre de 2020

Abstract

The purpose of this study was to carry out a management audit in a heavy cargo transportation company called TRANSOROCAR S.A located in Guaranda city, province of Bolívar from January 1st to December 31th, 2020, through the application of each phase to evaluate the efficiency and effectiveness to meet the respective goals and objectives. For the development of the investigation, a non-experimental methodology was used since the information that was collected through the management audit will not be subject to modifications, it will be presented based on the results obtained shown in the final report with its relevant evidence. Due to the fact that the number of people who work in the heavy cargo transportation company TRANSOROCAR S.A was reduced, it was not necessary to establish a sample. The investigation included all the elements in order to obtain reliable and relevant evidence. In this study, shortcomings were identified related to: the lack of evaluations to measure the performance of the personnel in relation to the standards of conduct, lack of supervision over the internal control system, breach of responsibilities through structures, authorities and responsibilities. It is concluded that the detected findings have a negative influence on the company which prevents to reach the institutional objectives. It is recommended to consider the requests issued in the final report written by the auditing firm.