Auditoría de Gestión a la Empresa de Telecomunicaciones AMDENET Cia.Ltda. ubicado en la ciudad de Riobamba, provincia de Chimborazo, período 2012

Abstract

The following research work is the application and execution of a management audit at the Telecommunications Company Amdenet Cia Ltd at Riobamba city, Chimborazo province, 2012 period. The research process includes four chapters; the first chapter named general aspects, where the background, history, mission, vision of the company are determined. The second chapter is the concept framework where generalities of management auditing can be found such as concepts, importance and all the issues related to it, here it is included the internal and external analysis of the company through the SOWT matrix, the third chapter displays the execution of the management audit which includes the stages of the management audit. The first stage is planning which begins with a preliminary knowledge that will help to have a holistic knowledge of the entity. On the second stage, the evaluation was carried on where the analysis of the mission and vision can be found. On the third stage it was done the execution itself which helped to find out the necessary information for the evaluation of the company through questionnaires, paperwork and evidence. On the fourth stage there is the results socialization where the final report is prepared, which reveals the current failures and with this the findings are displayed and so to be able to mitigate the current risks in the company. This research work also contains a fourth chapter which determines conclusions and recommendations aiming to implement corrective actions from the failures present in the application of internal control and so they contribute to the fulfillment of the goals set up by the enterprise.