Auditoría de gestión en la Empresa Pública Municipal de Turismo Colta Lindo y Milenario Touring “COLMITUR-EP” del cantón Colta, provincia de Chimborazo, período 2014

Abstract

This research is intended to carry out an Audit of Internal Management of the Public Tourism Enterprise of the Colta Municipality from Chimborazo Province called “COLMITUR-EP” Colta Lindo y Milenario Touring, which seeks to assess the performance of administrative operations at the Company during 2014. The research methodology used in this study to collect the information from a population of 18 employees at this Public Tourism Enterprise of the Colta Municipality, in 2014, accounts for the interview and survey techniques and their corresponding tools such as the questionnaire and interview guideline as well as the forms used to assess the operative and control management procedures, the statistics method and techniques were used for the hypothesis testing and variables measuring in regarding the internal management throughout the research not only for the initial diagnosis but also the further strategy statement by means of flow charts and others. The study hypothesis testing accounts for the statistic Chi-square method by which the hypothesis was verified showing an absolute reliability. From the study results we can conclude that the performance of the control and administrative procedures at the Public Tourism Enterprise of the Colta Municipality operations were deficient in regarding the economic resources management therefore operatively. Thus, it is advisable to consider the recommendations made from this study in order to reach a better performance of this public tourism enterprise operation from the improvement of economic resources management and the institutional internal control procedures.