Auditoría de gestión a la sociedad civil y comercial Systemarket, de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

The purpose of the research work was to carry out a Management Audit to the Civil and Commercial Society SYSTEMarket, of the city of Riobamba, province of Chimborazo, period 2019, with the purpose of optimizing compliance with the efficiency and effectiveness that contributes in the taking of decisions. To carry out the research, different research techniques were applied, such as direct observation and the application of an interview directed to the Manager and surveys of the 10 workers who work in the entity, to know the reality of the company through primary sources. To execute the Management Audit, the four audit phases were developed; preliminary planning where the corresponding formalities and preliminary knowledge of the institution were executed; specific planning where Internal Control questionnaires were developed through the COSO III method and its 5 components and 17 principles, to evaluate the internal control of the organization; In the execution phase, flow charts were prepared to evaluate each of the processes that are executed in the entity, in addition, management indicators were applied; and in the results communication phase, an audit report was prepared. In this context, findings were detected such as: non-existence of a code of ethics for the company, non-existence of a manual of activities and procedures for the company's management, non-existence of business policies, non-existence of performance indicators that allow controlling the efficiency of organization addresses. In view of the above, it is suggested to the Manager that the recommendations issued in the final report be carried out, which contains the main findings with their respective conclusions and recommendations in order to solve the existing problems in the company Civil Society and SYSTEMarket commercial.