Auditoría de gestión a la empresa Elixir Software Comercializadora S.A., de la ciudad de Quito, provincia de Pichincha, período 2019

Abstract

The purpose of this degree work was to carry out a management audit of the company Elixir Software Comercializadora S.A., from Quito city, Pichincha province, period 2019, to evaluate the administrative management of financial resources and compliance of the strategic objectives. For the development of the research it was necessary to apply a survey to the company personnel and audit techniques such as: direct observation, internal control questionnaire and bibliographic review in order to obtain sufficient and adequate information. By which, a series of deficiencies were identified, such as: the company lacks a code of ethics, absence of a manual of functions, non-existence of management indicators for the internal control of the administration and lack of periodic evaluation to determine the level efficiency and effectiveness in the use of economic resources. As a final result, it was evidenced that the internal control of the company is moderate, this is due to poor administrative management of executives by not developing preventive and corrective measures to mitigate risks business. It was concluded that the management audit for the company Elixir Software Comercializadora S.A., allowed to identify the main administrative deficiencies and financial conditions that obstruct the achievement of objectives and decision-making. It was recommended to the highest authority of the company to implement an internal control system in order to ensure efficient and effective management to identify, assess and respond to risks business.