Auditoría operacional a la Estación de Servicios Luz María de la ciudad del Tena, provincia de Napo, período 2012

Abstract

The present Operational Audit to the Service Station “Luz María” of Tena city, Napo province 2012, allowed evaluating the efficiency, effectiveness and economy of the operations, to measure the fulfilment of goals and objectives in order to obtain enough information to determine the reality of processes that company develops. Various methods were used of research such as descriptive, exploratory, of field and documentary in order to support the audit, besides were used techniques of audit like the direct observation, interviews, questionnaires and indicators which allowed obtaining accurate information to evidence the audit findings. The operational audit was developed in four stages: preliminary study, internal control evaluation, analysis of critical áreas and communication results according to the Rules of Audit generally accepted, the components of COSO II method and internal control rules. The recommendations were issued in order to implement corrective actions and to measure the fulfilment of the objectives. It suggests the application of recommendations issued in order to facilitate the taking decisions and to improve the existent processes into the company.