Auditoría de gestión al Centro Agrícola del cantón Riobamba, enfocada a los meses de feria abril-noviembre del período 2012

Abstract

study carried out as a previous requirement for achieving the degree on Financial Engineering was intended to audit “the management of Centro Agricola from Riobamba during the November – April exhibition months in 2012 period. The purpose of this research was to evaluate the grade of efficiency, effectiveness and the economy in regarding this entity objectives. The auditing consisted of four stages, the first of them was devoted to review and familiarize with the statutes of the Centro Agricola, the second one to review its organizational structure as well as to assess its vision and mission and its internal control system by applying questionnaires, the third stage was devoted to elaborate the format for the findings registering where the effectiveness, efficiency and economy index were applied in order to verify the information supplied reflected the reality and, at the fourth stage the audit results were presented in the final the audit report which focuses on the research findings. The study results revealed that the entity mission has never been assessed and also there was no a socialization of the entity vision, there was not any application of the effectiveness, efficiency and economy index to assess this entity performance which mean this entity weakness that have hampered the achievement of the Centro Agricola aims and objectives therefore it is advisable to use the plot of the assessment index used in this research to assess the mission and also to apply the Employee function manual elaborated as a contribution to this entity which clearly defines the responsibilities of every employee.