Auditoría de gestión a la Empresa Transportes Pesado Ramón Sánchez TRANCONSERSA Cía. Ltda., del cantón Francisco de Orellana, provincia de Orellana, periodo 2015

Abstract

The present Management audit to Ramón Sánchez Tranconsersa Heavy Transport Company Cía. Ltda., at Francisco de Orellana Canton, in Orellana Province during the period 2015 aimed to evaluate the grade of fulfillment of the efficiency, efficacy and economy in handling the resources. In the execution process of management audit the research was carried out in order to propose an organizational structure, this was done by the strength, weakness, threat, and opportunity (SWOT), the internal review by questionnaries according to the COSO I method, also the inherent components were evaluated in the process of management audit where were obtained the level of risk and confidence by component for its later analysis in accordance with the obtained results; the use of management indicators allowed to kwow the following finds: lack of internal control, inappropriate organizational structure, lack of strategic planning, lack of a safety plan, as well as problems with the delegation of authority and responsibility with the aim of a wider vision of the fulfillment some goals in aspects that reveal the efficiency in the processes, the efficacy in the use of resources and the quality of services and/or products offered to the entity, that is why it is recommended to design an internal control handbook, a structural flow chart, strategic plan, safety plan and functions manual, so these remarks must be fulfilled for the best development of the activities that the entity performs.