Auditoría de Gestión a la Empresa ANDESEG, Andes Seguridad Cía. Ltda., cantón Riobamba, período 2015

Abstract

1405/5000 The Management Audit to the company Andeseg, Andes Seguridad Cía. Ltda., Canton Riobamba, period 2015, aims to determine the level of use and application of resources under parameters of efficiency, effectiveness and economy; In this sense, the audit was performed given the company's current need to determine the level of management in the provision of private security services. In order to develop the management audit, research and auditing techniques were used: observation, survey and interview, which were applied directly to the administrative and operational staff, in the eagerness to evaluate the control system procedures through the application Of COSO I; Management indicators were also used to measure the level of performance based on the parameters of efficiency, effectiveness and economy, which showed as main finding the non-compliance of internal control principles in the area of ​​human resources; It was also possible to determine that a large part of the administrative and operational staff of Andeseg Cía. Does not have the appropriate professional profile to perform in the different areas of work, so it is suggested to apply the recommendations plan developed after the development of the Management Audit, aimed at improving the administrative management and the achievement of the Objectives and goals of the company.