Auditoría operativa a los procesos administrativos y financieros de la Concesionaria de Vehículos Kia Motors S.A. (ASIAUTO) sucursal Riobamba, provincia de Chimborazo, período 2013

Abstract

The aim of the research is the effectuation of an operational audit of administrative and financial processes in order to assess business performance for improvement and optimization of the resources of the car dealership Kia Motors S.A (ASIAUTO) branch Riobamba, province Chimborazo, period 2013. The evaluation was conducted based on information provided by the staff working at the dealership using methods, techniques and research tools for verification of the hypothesis. The evaluation of internal control is based on the COSO II method, demonstrating the confidence level 62.10 considered a moderate risk level of 37,90 due to noncompliance of the organizational structure, inefficient communication of objectives business, lack of updated manuals, standards and procedures; no regular staff evaluations are conducted, as well as lack of previous audits by what has not been done a control to the internal procedures. For the evaluation of procedures flowcharts were developed that allowed identify existing critical points in them, also making indicators that helped to measure the degree of efficiency and profitability variation of the dealership. Finally a final report containing conclusions and recommendations based on the results obtained in the performance audit is presented; a procedures manual that will serve managers for proper decision making, and proper performance by staff to minimize time and underutilization of resources is proposed.