Auditoría operacional al Centro de Capacitación y Conducción de Manejo Center Drive Cia. Ltda., del cantón Riobamba, provincia de Chimborazo, periodo 2022

Abstract

The processes in the Center Drive Cia driving school. Ltda. are not being carried out correctly, in addition it does not have a process manual which causes administrative inefficiency, and the absence of an internal control system causes the waste of resources. Therefore, the objective of the research work was to carry out an operational audit of the Center Drive Cia Management Training and Driving Center. Ltda., from the Riobamba canton, province of Chimborazo, period 2022. The methodology used to carry out the research was the different methods, techniques and instruments, such as the non-experimental design since the study variable was not modified, and the research was obtained in a documentary and field manner, the research approach is mixed since qualitative and quantitative data were used, in addition, a survey was applied to the staff, and an interview was carried out with the administrative manager. While for the preparation of the audit, the internal control questionnaires were applied by applying COSO III, the narratives and flow charts were prepared where the critical nodes were found, and the efficiency and effectiveness were evaluated using the indicators. By applying this methodology, it was possible to identify that the company has not disseminated the functions manual with all employees, it does not have a manual of processes and flow charts, which has caused delays in each activity carried out, there is no adequate induction process, failing to comply with accounting policies, no training has been provided to employees, there are outdated documents and lack of communication between departments. In this context, it is concluded that the driving school does not adequately comply with the processes and it was recommended to take into consideration the guidelines set out in the final report, in order to improve the processes and optimize resources.