Auditoría de gestión a la Empresa Systemarket de la ciudad de Riobamba, provincia de Chimborazo, período 2013

Abstract

This research aims to carry out a Management Audit of the Company SYSTEMarket in order to contribute to the processes and on time making decision. Methods, techniques and instruments were used according to research such as: survey, interview, and internal control questionnaires by the means of COSO III method. It was reviewed, verified, and analyzed according to enough, competitive, and pertinent evidence to evaluate critical areas of most significance, sequence of process which is directed under a direct control and error correction strategies, so indicators measure the confidence and risk level which is a medium level, confidence 70,69% and risk 29,31%. The implementation of an internal control manual, and other of functions and objectives fulfillment, creation of ethics and values codes must be done according to the current norms and communications of government, these are the given recommendations established after analysis of objectives fulfilment, target, and control level based on documents that support them. Management Audit is based on the internal control aspects of COSO III according to the final inform.