Auditoría de gestión a la empresa Fabitex, de la ciudad de Ambato, provincia de Tungurahua, periodo 2018

Abstract

The present study pretends to carry out a Management Audit in a company called FABITEX located in Ambato, province of Tungurahua, term 2018, to improve the levels of efficiency and effectiveness of its control procedures and decision making processes. Regarding to the research methodology, the observation technique was carried out in the company's facilities, an interview with the legal representative and also a survey to the employees of FABITEX. The structure of the internal control system was evaluated with a confidence level of 51.50% and moderate risks of 48.50%, verifying that the production process does not meet neither quality standards nor the policies established by the department of human resources. In addition, an inadequate recruitment process was not carried out, as well as a lack of training and the absence of an evaluation process to the staff. In conclusion, the department of human resources has a regulatory system where recruitment processes, obligations, rights and disciplinary aspects are defined, although, it has not been fulfilled. It is recommended to socialize the regulations to the staff to ensure that the actions can be carried out effectively, trying to protect the resources of the company and achieve the goals set.