Auditoría de gestión a la escuela de conducción “George Washington”, de la ciudad de Riobamba, provincia Chimborazo, período 2021

Abstract

The "Management Audit of George Washington Driving School" in Riobamba, Chimborazo Province, in 2021, is research aimed at determining the efficiency, effectiveness, and economic levels in meeting business objectives. This study followed a mixed approach, drawing upon relevant academic literature and following several methods, techniques, and instruments to conduct the management audit. The research started by analyzing the SWOT matrix. This analysis provided insights into the company's internal and external diagnostics. Subsequently, applying a questionnaire based on COSO III required an internal control system to target the operational plan's indicators to gather evidence supporting the audit's findings. The audit results revealed that the driving school needs an efficient manual of functions and internal control. Moreover, materiality issues were detected, indicating each employee's lack of specific functions. Additionally, the school needs a presence in digital media and an annual training plan, leading to suboptimal outcomes for the organization. Based on the findings, it was inferred that the administrative department must prioritize continuous personnel training, establish a comprehensive functions manual, and promote advertising through popular digital media channels