Auditoría de gestión al club deportivo El Nacional, de la ciudad de Quito, provincia de Pichincha, periodo 2021.

Abstract

This management audit process to Club Deportivo el Nacional located in Quito city, province of Pichincha, period 2021 was aimed to determine the levels of efficiency, effectiveness and economy regarding to its proposed goals and objectives. To carry out this audit, an institutional SWOT MATRIX was prepared, some visits to the club facilities and pertinent information was requested to supervise the governance component, the governance quality matrix was applied, an interview with the club manager, internal control questionnaires were applied to evaluate risks and trust through the COSO I method, processes and procedures were evaluated, a value chain was designed and risk management indicators were applied in the club, which allowed to obtain the following results: a lack of management tools such as operational, strategic plans and budgets, non-compliance with the process to collect member contributions, non-compliance with the contribution recovery process, lack of management and monitoring in the granting of travel expenses, lack of risk mitigation plans, the club lacks of a manual of functions and procedures along with the absence of induction of products and services. The annual preparation of the operational and strategic plan plus a budget is recommended; verify the correct compliance with the processes of granting sponsorships, management, monitoring and recovery of unpaid contributions; identify and assess potential risks and implement a plan to mitigate them; design a manual of functions and procedures according to the necessary competencies in the club.