Auditoría de gestión a la compañía transportes Cordero Guerra S.A de la ciudad de Puyo, provincia de Pastaza, periodo 2021

Abstract

The purpose of this degree work was to conduct a management audit of the company “Transportes Cordero Guerra S.A.”, in the city of Puyo, province of Pastaza, period 2021, to optimize resources and control of administrative processes according to the degree of compliance with efficiency, effectiveness, and economy. For the elaboration of the research, it was based on information-gathering techniques such as: the interview that was conducted with the manager and administrative staff, and at the same time a survey was applied to the partners in order to know their opinion about the deficiencies. In addition, bibliographic sources and an internal control questionnaire were used to obtain a better approach to the information provided. Using all this, the following weaknesses were obtained: lack of a manual of functions and procedures, lack of a strategic plan, operational plan and code of ethics, lack of a structural organization chart, and outdated internal regulations. As weaknesses, it was identified that the company has not been examined by the administrator and the management has not focused on seeking professional services for an audit aimed at reducing risks and finding solutions in the area of management. It should be noted that the management audit of the company Transportes Cordero Guerra S.A., allowed identifying the level of risk in the operations and administration in relation to the compliance of efficiency and effectiveness, due to the total lack of knowledge on the part of the management. It is recommended to the manager implement internal control in the management in order to minimize the deficiencies that are obstacles that do not allow progress in the goals and objectives of the company