Auditoría de gestión a la Empresa Avícola Bilbao de la parroquia Cotaló del cantón Pelileo, provincia de Tungurahua, periodo 2015

Abstract

The Management Audit to the poultry enterprise "Bilbao" of the Cotaló parish, Pelileo Canton, Province of Tungurahua, period 2015, has the purpose to evaluate the efficiency and effectiveness, in the resources management of the enterprise. For the development of the audit, internal control questionnaires were used through the method of COSO I, and management indicators, which allowed to identify the following findings: Do not have procedures for the selection, recruitment and evaluation of staff performance, lack of internal policies for the control of production processes. It was recommended to the staff involved: Apply valid procedures subject to legal regulations for the selection, recruitment and periodic evaluation of staff performance, provide to each the responsibility of the general processes and production of a thorough review of the internal policies for adjust to the legal provisions and regulations of the enterprise.