Auditoría de gestión a la Empresa Pública Municipal de Transformación y Comercialización de productos de tierras altas del cantón Colta, provincia de Chimborazo, período 2013

Abstract

This research was carried out to audit of Management at Public Enterprise from Tierras Altas, Cajabamba Parish, canton Colta, Chimborazo province, period 2013, with the purpose measuring the efficiency, effectiveness and economy in management resources, processes and activities. This studio starts into business problem identification, through interviews and questionnaires of internal control, which allows to collect bibliographic data for the execution of the audit, allowed preparing the preliminary report with their findings and recommendations to the manager can make decisions. The proposal contains five phases: the first allows properly understand the functioning of the company and identify and understand facts, activities and practices that will affect the course of the audit, the second was to review the objectives, policies and other legal provisions, the third is aimed at assessing the internal control COSO II method, the fourth is routed to the deep study of the critical areas, and the final phase is the results into audit report. The audit report is the result of an evaluation process and will serve as an appropriate tool for decision making that allows to improve the activities of the company to provide adequate service to customers.