Auditoría administrativa a la Empresa MORESEG Cía. Ltda. de la ciudad de Quito, provincia de Pichincha, periodo 2016

Abstract

The current research work consist on an administrative audit of the Human Resource to Moreseg Cia. Ltda Company in Quito city, Pichincha province, period 2016, which was carried out to improve levels of efficiency and effectiveness of the institution's resources. The applied research methodology included direct observation processes, literature review and interviews with company managers and employees, as well as questionnaires for assessing internal control based on the COSO II (Committee of Sponsoring Organizations) method. Working papers were also used in order to establish the administrative problems of the company, through substantive and compliance tests. After applying the processes, the main audit findings were identified, which were described in the final report to be delivered to the Company's management for reviewing and decision-making. Among the findings are: lack of an internal control system to determine the degree of efficiency and effectiveness with which the company's activities are carried out and the lack of creation of a functions manual to define the responsibilities. The report contains audit recommendations designed to allow the company to solve the identified problems and improve the efficiency and effectiveness of its resources. It has been possible to identify the lack of an internal control system that determines the degree of efficiency and effectiveness with which activities are carried out in the company, and these have caused several administrative problems affecting the normal procedures and consequently to the fulfilment of objectives, thereby causing a lack of interest by staff. It is suggested to apply the recommendations contained in the report by the auditor in order to solve the administrative problems regarding the area of human talent.