Auditoría administrativa en la Empresa Hidalgo Broncano Cía. Ltda., período 2014

Abstract

This degree work is a Management Audit to improve administrative processes in the Company Hidalgo Broncano Ltd, Co. Riobamba, period January- December 2014. The Audit was carried out applying Audit techniques such as: internal control Questionnaire based on method COSO III, direct observation, inquiry, analysis, physical verification and surveys to assess the management of resources and to determine whether the processes are efficient, effective and meet business objectives. The proposal includes the analysis of administrative, management and human resources areas during 2014, by implementing indicators to measure the efficiency and effectiveness in order to submit a report. To obtain good results, achieve business objectives and to improve administrative processes, implementing recommendations aimed to improve administrative processes is suggested in order to help strengthen the administration of the company. After analyzing detected problems and make judgments a report to management was performed recommending implementing the Internal Control Manual proposed in this audit. It also recommended socializing and updating the company code for the employees to be governed by this code and the activities are carried out whit professional and personal ethics in this way to design an organizational structure and staff training.