Auditoría de gestión al área de recursos humanos de la compañía Asopromin S.A., del cantón Zaruma, provincia de El Oro, periodo 2019

Abstract

The purpose of this research work was to carry out a Management Audit to Human Resources area of Asopromin S.A. Company, in Zaruma canton of El Oro province, for the period 2019, through the use of management indicators that allow the improvement of the work performance of human talent. For the execution of this research, direct observation techniques were used, interviews with the General Manager and the application of surveys to the 115 employees of the Company, in addition to the development of each of the phases of the audit, with which it was possible to break down the variables of study and collect enough information that was necessary for the effective development of the research project. As a result of the Audit, the internal control evaluation of the Human Resources component showed a LOW level of confidence and a HIGH control risk. It is due to the fact that the company does not have an attendance registration system, since this control is the responsibility of the immediate s bosses, furthermore, there is not a job description manual and the database of the staff is outdated, so there is no vacation schedule and certain information, such as fines and that is not properly documented. Regarding to the personnel admission, the company has not defined an adequate procedure for the recruitment and selection of employees; therefore, interviews and technical tests have not been applied to the applicants, as well, it is necessary to point out that the company does not apply performance evaluations or management indicators to measure work performance. Based on each of the deficiencies found, at the end of the management audit a final report was issued, which includes the conclusions and recommendations to be implemented by the Company within the estimated time, in order to ensure the proper development, continuous improvement and achievement of its business objectives.