Auditoría de gestión a la Empresa Eléctrica Ambato Regional Centro Norte S.A., período 2015

Abstract

Audit of Management to the Electric Company Ambato Regional Center North S.A., period 2015, with the purpose of analyze the fulfillment of the activities of the collecting section, it was developed carrying out the phases of the audit methods, as well as questionnaires of internal control applying the Coso I method, management indicator that allow to evaluate the efficiency and effectiveness, economy and ethic in fulfilling to the Institution objectives. That determined deficiencies in the processes of the collection section, and issuance of conclusions and recommendations. Conclusions: The lack of regular monitoring of activities to the collecting section staff. Through the application of questionnaires of internal control it was verified that provide a reasonable degree of security. Recommendations: The responsible department will should seek the mechanisms to realize the constant tracking of the collecting processes, analyze the findings and look for the commitment and consensus with the involve staff to the continuous improvement of its activities. It was effectuated the audit directed to correct the performance to the staff, which are the primary basis for resource management.