Auditoría de gestión a la distribuidora Dimar, de la ciudad de Ambato, provincia de Tungurahua, período 2021

Abstract

The objective of this research work was to carry out a management audit of “Distribuidora Dimar”, in the city of Ambato, province of Tungurahua, period 2021, in order to determine the degree of use and application of resources, under parameters of efficiency, effectiveness, economy, ethics, and ecology, as well as to establish the level of compliance with business objectives. The research design was non-experimental, longitudinal, field; and, it was carried out using methods such as: inductive, deductive, analytical, synthetic, historical, as well as with the use of qualitative and quantitative approaches; for the data collection process, research techniques and instruments were used such as: the survey, which was applied to all the administrative and operative personnel of Distribuidora Dimar, likewise internal control questionnaires were applied based on the COSO III method and management indicators, considered a tool for continuous improvement in decision making, after which weaknesses were identified, such as: lack of knowledge of the internal work regulations, non-existence of management indicators, absence of a risk prevention and mitigation plan, accounting information with erroneous and outdated data, lack of periodic performance evaluations of personnel, personnel do not observe any type of authorization when granting discounts on the sale of merchandise. Based on the aforementioned findings, the final management audit report was issued, in which a series of conclusions and recommendations were established, aimed at enabling its managers to take preventive and corrective actions to solve the problems detected within Distribuidora Dimar