Auditoría de gestión a la empresa CONDUESPOCH EP en los períodos 2017 y 2018, en la ciudad de Riobamba provincia de Chimborazo

Abstract

The purpose of this research work was to carry out a management audit to CONDUESPOCH EP Company in the period 2017-2018, applying efficiency and effectiveness indicators in the management of resources to support the decision-making of the company. For which a bibliographic research was applied with the main theories about auditing management in administrative processes, it was subsequently applied in the performance audit and its different phases such as: preliminary knowledge, planning, execution and communication of results, then the management audit report was issued with its respective conclusions and recommendations that will allow the institution to improve the efficiency, effectiveness and quality management indicators. A descriptive research was used with a mixed approach because qualitative and quantitative indicators were used. Research techniques were applied to the total population of 17 employees of the company, finding the following: in the efficiency indicators during the period 2017-2018, CONDUESPOCH. EP Company scheduled 6 meetings which only 83% were fulfilled, with a gap of 17%, 4 trainings were also planned for the teaching staff and instructors, being 100% fulfilled, in the effectiveness indicator it was found that in 2018 vs. 2017 there is a 15% of students increase and 100% of days were worked, the quality indicator showed that the company during the periods 2017 and 2018, based on the year 2018, it has 6.25% of withdrawn students which is a minimum percentage. During the management audit, the absence of an adequate internal control system, indicators to measure the efficiency and effectiveness and the quality of CONDUESPOCH EP. Company was evidenced.