Auditoría de gestión a la Empresa JOMACH Seguridad y Custodia Empresarial Cía. Ltda., cantón Riobamba, provincia de Chimborazo, período 2017

Abstract

This Audit of Management to the Company Jomach Seguridad y Custodia Empresarial Cía. Ltda., Canton Riobamba, province of Chimborazo, period 2017, has the purpose of evaluating the efficiency, effectiveness and economy of the administrative management of the entity. For the development of the Audit, surveys were applied to the workers and interviews with the general manager, as well as the evaluation of internal control through the application of the COSO II, a situational analysis of the SWOT Matrix and the application of the management indicators, which allowed to identify the findings as: undisclosed code of ethics, mission, vision and corporate values not visible, there is no good communication between employees, inadequate assignment of responsibilities, no use of personnel selection procedure, objectives not defined, there are no management indicators, there is no risk mitigation plan, insufficient controls and insufficient communication. The execution of the Management Audit is essential for decision-making, since the deficiencies that intervene in the development of the Company's activities were determined through it. The application of the suggestions set out in the Audit Report is recommended so that there is continuous improvement in the Jomach Security Company.