Auditoría de gestión aplicada a la Empresa Industrial VISET (vidrios de seguridad templado) ciudad de Riobamba, provincia de Chimborazo, período enero – diciembre 2011

Abstract

This audit factory applied to laminated safety glass VISET, in Riobamba, Chimborazo province aims to examine and evaluate systematically the activities in the state programs, projects or operation in order to determine their efficiency, effectiveness, economy, equity, quality and impact and through the formulated recommendations to promote the proper management of resources. In the audit applied to the industrial company laminated safety glass VISET, when making the evaluation of internal control, it has been detected that there is no system of personnel selection, since the company statutes only receives the recommendation of others; it can be verified that according to the results of the applied surveys, customers are satisfied with the products that VISET offers. Highlightning that the product quality is very good, but it must keep working to be excellent, and so offer 100% quality and efficiency, as additional data it was added that customers reported it is the only company that has a variety of brands from competition. Finally, after evaluating the financial indicators, it is reported that the company has enough guarantee to meet a financial obligation, but Viset does not have debts resulting in disuse of the financial environmental opportunities, therefore it is recommended to work with external resources at least with a 50% this will ensure its growth, as the company works only with own funds. The importance of this study lies in the organization of the institutional development such us; department heads and employees in general, allowing them to demonstrate their trade skill ability, responsibility, desire for self improvement and institutional collaboration, providing them quality service to the customers, suppliers and employees of the entire factory.