Auditoría de gestión como herramienta para evaluar los procesos administrativos y financieros de la Escuela de Capacitación del Sindicato de Choferes Profesionales de Pastaza de la ciudad de Puyo provincia de Pastaza, periodo 2014

Abstract

This research carried out at School of Professional Drivers Union of Pastaza in Puyo, Pastaza Province during 2014 is based on a Management Audit, same as allowed determining the level of effectiveness, efficiency and economy which their operations are conducted and the level of compliance related to the rules and legal provisions governing by the institution. This study used investigation techniques such as: questionnaires and surveys, and in addition to the respective auditing techniques as: comparison, observation, confirmation and among others, which helped identifying and exposing the weaknesses of the company in order to be analyzed later in the respective findings sheet with their attributes. At the end of the investigation, the e report on the audit management was issued determining that audits have not been conducted before in the School of Professional Drivers. That is why, weaknesses, the lack of a strategic plan, manual of procedures and functions, performance indicators were not identified, for which respective corrective actions were made known. Thus, those weaknesses can be countered by making necessary decisions and meet the objectives of the School of Professional Drivers Union of Pastaza.