Auditoría de gestión a la Constructora CONDELPANO S.A. del cantón Tena, provincia de Napo, período 2019-2020

Abstract

The aim of this degree work was to manage an audit of the CONDELPANO S.A. Construction Company, Tena canton, Napo province, period 2019-2020, to determine the levels of efficiency, and effectiveness with which the company's activities developed and thus the managerial decision making. The research techniques were direct observation to get first-hand information from the subjects who are experiencing the fact; surveys applied to construction company personnel in order that each person surveyed answer the questions in equal conditions to avoid biased opinions; and interviews the construction company’s owner to get the greatest number of evidence validated the answers and supported with the questionnaire applied, following a logical and sequence. For this reason, a Management Audit carried out where the internal control of the company evaluated using the COSO III system associate with questionnaires and the application of management indicators as support tools to quantify the levels of confidence and risk and an audit report. The findings were: lack of a manual of policies, procedures and functions, lack of internal control and operational processes that allow for sound decision making, and the management indicators absence. The conclusion is to instruct the personnel to avoid inconveniences that affect the efficient development of the processes. We recommend carrying out management audits to know the current situation of the construction company and the efficiency levels, efficacy and effectiveness achieved in the processes to improve the company management