Auditoría de gestión a la Empresa Lubricita de la ciudad de Ambato período del 1 de enero al 31 de diciembre del 2014

Abstract

The present work contains the development of a management audit to the company Lubricita of the city of Ambato period from January 1st until December 31th, 2014, to identify the deficient management of human talent, by means of the application of questionnaires of internal control COSO I and audit tests. In addition it is intended to diagnose and detect the critical areas that impede the performance staff, in the audit of management the human talent from the operations department, detected the potential weaknesses, the same that are reflected in the final audit report since they are, confused structure organically functional, political unfinished intern, deficient communication, there do not exist records of activities, related to the procedures of selection, introduction, training, and evaluation of performance of the personnel. As well as the making of different flow charts based on the procedures; so to establish an improvement in the activities, establishment of every charge with its respective functions; design of indicators of management, allowing to turn into a practical guide that it was helping to the attainment of the mission, vision and the targets raised by the company. The application of this audit will constitute a tool of supreme importance that was offering support to the management; allowing him to demonstrate its professional capacity, and responsibility, giving a quality service to the clients, providers, personnel and operative personnel of the whole company, by what its immediate application is recommended. A restructuring is recommended inside the company maintaining its vertical position, the creation of an internal politics that implies its fulfillment, strategic models o of communication where one refers to the different forms, means and ways that are had to communicate and to establish control panel in documented and digital records with its respective supports.