Auditoría de gestión al Centro de Capacitación y Conducción de Manejo CENTER DRIVE CÍA. LTDA., de la ciudad de Riobamba, período 2011 para establecer el grado de economía, eficiencia y eficacia en la planificación, control y uso de los recursos

Abstract

The thesis is a management audit of the “CenterDrive Cia.Ltd. Driving School”,in Riobamba City with the purpose of establishing the economy and efficient levels in the resources planning, control and use over the period from January 1st to December31st, 2011-. The results of the thesis will verify the best usage of resources and the outcomes achieved. The assessment involves an economic view, staff performance and equipment and systems operation. In order to develop the management audit; the analysis control through the COSO method was used. Management indicators determined the conclusions that allowed identifying the critical areas and corrective measurements to be implement. The management audit showed the following results: the company does not train the personnel on the field manual topics and their participation in activity planning has not been considered. There is not a strategic planning that measures the degree of goals achievement in financial terms. The company does not have a plan to evaluate the staff performance, therefore the knowledge level and needs have not been identified. It does not have an internal control system that allows protecting the assets and knowing the reliability of the accountancy and other data and reports. The corrective measurements the company should apply are as follows: make the function manual available in order to avoid. The Company Management should implement a strategic plan according to the size and kind of company; a continuous selection, training and evaluation of the performance of the human resource and a permanent internal control that contributes to the accountancy system used by the company to set and evaluate the administrative, accounting and financial procedures. It is expected that the center improves its scheme of work and resources management by applying the above recommendations.