Auditoría de gestión a la operadora turística Cuscunga Tours Cia. Ltda. del cantón Quito, provincia de Pichincha para el periodo 2017.

Abstract

The Cuscunga Tours Ltd. Co., Tourism Operator, does not have internal regulations that allow the control of activities and operations. It is also evident that there is lack of an internal control system that permits the company to achieve its objectives, use its resources efficiently, and prevent fraud or the violation of accounting, fiscal and tax principles and rules; therefore, the objective of this research work was to carry out a Management Audit of the tourism operator Cuscunga Tours Ltd. Co., Tourism Operator in Quito, Pichincha Province in the year 2017. This is to improve the levels of efficiency and effectiveness of the institution. The methodology implemented had a quantitative and qualitative approach. A descriptive and explanatory field research was used because direct contact was required between the author and the operator's staff for the application of working papers and questionnaires. The population was made up of the Operator's manager and the employees. The researcher used direct and documentary observation, interview guide, survey, and work papers as the methods, techniques and research tools. The applied methodology determined that the application of a Management Audit to the Cuscunga Tours Ltd. Co., Tourism Operator will improve the levels of efficiency and effectiveness at a medium level. The perception that the respondents have about the application of the management audit is positive. In this context, it is concluded that the company does not have regulatory processes. This means there is no functions handbook and the internal regulations are outdated; in addition, there is no strategic planning that directs the company to meet its objectives.