Auditoría operativa a La Empresa Textil “GC CORP” de la ciudad de Riobamba, provincia de Chimborazo, período 2012

Abstract

This research is the development of an “Operational Audit to the textile company “GC CORP” from Riobamba city, Chimborazo province, period 2012”, in order to establish the degree of efficiency, effectiveness and economy administrative management/operations of the company. This research was based on the identification of business problem through interviews, surveys and situational analysis, determining that the operation and organization of the company in done without sustaining internal regulation, applying knowledge and experience in the administration. For the purpose of auditing, techniques were used as direct observation, surveys, interview and questionnaires of internal control by the COSO “Committee of sponsoring organization of the Tread way commission” method, inquiry and analysis. The proposal is divided into four parts: The first phase allows to know operation of the institution and to identify and understand facts, activities and practices that will affect the course of the audit, the second phase is aimed to evaluate the system of internal control, the third phase is routed to the tailed examination of critical areas through descriptive bonds, and management indicator and the final phase is present the audit report, which records the weaknesses identified and the necessary recommendation to address them. The audit report as result of the evaluation will serve as a suitable tool for decision making and promote continuous improvement.