Auditoría de gestión en la Empresa de Comercialización Agropecuaria Siempre Cultiva, del cantón Guamote, provincia de Chimborazo, período 1 de enero al 31 de diciembre de 2013

Abstract

The present work conducted a management audit in the agricultural commercialization company Siempre Cultiva, of canton Guamote, Chimborazo province, for the fiscal year 2013, with which conclusions and recommendations appropriate and reasonable were made contributing to the efficient development of activities, helping to improve the performance of the warehouse employees. The research began with a situational diagnosis, in order to find the weaknesses and threats so that can avoid or reduce their impact, assessment processes through the implementation of an internal control system and administrative evaluation to the personnel functions, proposal of flow charts, implementation of management indicators, sufficient and appropriate audit evidence to determine the findings, resulting in the final audit report that contribute to take corrective actions in the personnal management. The management audit to the commercial agricultural company Siempre Cultiva has been carried out on the basis of the information provided and collected in the institution, through direct observation, bibliographic and virtual material that extended this study. The implementation of this audit will be a very important tool that provides support to the management of institutional administration, directives and employees, to improve and provide a quality service to the suppliers and customers; therefore it is recommended its immediate implementation. The institution directives must analyze the conclusions and implement the recommendations described in the audit report designed to correct the performance.