Auditoría operacional a la Empresa IRCOSTEL Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2013

Abstract

This thesis involved the performance of an OPERATIONAL AUDIT IRCOSTEL CIA.LTDA COMPANY, IN RIOBAMBA, CHIMBORAZO PROVINCE, PERIOD 2013, is was oriented to improve the procedures for the resources to be used with efficiency and effectiveness; for this reason the most relevant processes were evaluated through audit techniques. By assessing the internal control at IRCOSTEL CIA.LTDA, it was detected that not all the company employees have been trained, the possible institution risks are not identified, classified and measured; lack of functions manual, the communication channels and feedback are not appropriate, the company philosophy has not been issued. The main procedures of IRCOSTEL CIA.LTDA, were reflected in process flow diagrams.The main weaknesses found in the management and implementation processes are written up in the audit findings. The recommendations as a conclusion of the audit results are focused on the business philosophy diffusion, the importance of an annual training plan, the need to assess the potential risks which have an influence on the company´s procedures to subsequently develop an action plan to reduce these risks.