Auditoría de gestión a la empresa Ferronorte de la ciudad de Quito, provincia de Pichincha 2019

Abstract

The objective of this research work was to conduct a Management Audit to FERRONORTE Company in Quito city of Pichincha province in order to know the levels of efficiency, effectiveness, economy and ethics with which the internal activities and processes are developed. For the development of the research a qualitative approach was used, applying a survey to the users and an interview to the manager of the company, which served as instruments to get information about the management used and the achievement of goals and objectives. The evaluation of internal control was also used through the application of COSO II, which allowed the following results to be determined: in the company there are no internal policies that determine processes and activities in each one of the areas, the managers have not projected professional development of its employees, the administration of the hardware store does not know the level of contribution of the employees due to the fact that the work performance of its collaborators is not evaluated and the hardware store does not maintain efficient inventory control, which generates a lack of knowledge of the stock of products that it has, either for commercialization or replacement. The results obtained demonstrated the need to conduct a management audit to evaluate the administrative management, the use of internal rules and policies, and to determine whether the company is complying with what is established and what measures should be implemented to improve its business activities. It is concluded that carrying out a management audit is really important because it helps to measure the levels of efficiency, effectiveness and economy in order to contribute to decision making. It is recommended that the manager follow up on the recommendations established in the final performance audit report.