Auditoría de gestión a la Compañía de Transportes y Servicios Petroleros TRANSSEPET S.A. del cantón Francisco de Orellana, provincia de Orellana, en el periodo 2015

Abstract

The management audit of the Transportation and Petroleum Services Company Transsepet Inc. from the Francisco de Orellana Canton, for the period 2015, has as its purpose to evaluate the compliance of the objectives and goals proposed by the company. For the audit process, internal control questionnaires were used using the COSO I method and management indicators, which allowed to identify the following outcomes: the company doesn´t have a code of ethics, it doesn´t have standards to evaluate the process through indicators, the strategic planning hasn´t been performed, there are inefficient procedures for the administration of human resources, its control risks aren´t identified in a timely manner, a non-existence of an information technology contingency plan. The people in charge are recommended: to design and propagate a code of ethics so that it serves as an exercise in the compromise for transparency, good habits and ethical standards of each position. Provide the design and application of management indicators that would allow for progress evaluation of proposed goals and planning objectives in regards to the enforcement of compliance of the strategic plan, to define valid procedures subject to legal regulations for the administration of human resources. To periodically promote work reunions with the staff in order to identify possible risks in each of the processes, recurrent corrective measures and control actions to impede that these may affect the management of the company.