Auditoría de gestión al bazar librería y papelería estación de fiesta “Balpef” C.A. durante el periodo 2020.

Abstract

At present, the company "BALPEF," does not have a management audit, which prevents measuring the level of efficiency and effectiveness affecting the proper internal performance of the company, so this research work had the overall objective of conducting a management audit of the bazaar Bookstore and Stationery Station Party "BALPEF" C.A. Quito canton, province of Pichincha, period 2020, to assess the degree of efficiency and effectiveness with which the activities are carried out in the company. The methodology used was mixed research supported by documentary and descriptive field research; a survey and observation were applied to obtain information on the organization's operation. Also, an evaluation of internal control was used, applying the COSO method and its components, management, and financial indicators to report the following findings: the "Balpef" Joint Stock Company has not defined the Institutional Mission and Vision, it does not have strategic planning that defines the objectives to be achieved in the short and long term, it lacks self-evaluation indicators to measure results and its management in terms of efficiency, effectiveness, and ethics, it does not have a structural organization chart that clearly shows the hierarchical-functional relationships, and there is no training attendance that evidences the knowledge to perform the activities designated by each collaborator. At the end of the audit work, a final report was prepared containing conclusions and recommendations to the personnel to improve the efficiency and effectiveness of their activities.