Auditoría de gestión a la empresa municipal de agua potable y alcantarillado Riobamba – EP EMAPAR, provincia de Chimborazo, período 2019

Abstract

This research work focused on conducting a management audit of the Municipal Water and Sewage Company Riobamba - EMPAR, of Riobamba Canton, province of Chimborazo, period 2019, whose purpose was to improve the efficiency, effectiveness, economy, ethics, and ecology in the use of corporate resources. It has been conducted in the auditing branch; it is traditionally oriented to financial aspects, determining: the reasonableness, integrity, and authenticity of the financial statements, records, and other administrative-accounting documents presented by the management, as well as expressing the improvements or suggestions of the organization. Through the Internal Control Questionnaire - COSO I, the weaknesses faced by the company were identified, obtaining the following findings: Lack of communication and practice of ethical values, lack of socialization of the organizational structure to the personnel, noncompliance with the physical and electronic security manual, lack of control in treasury activities and deficiency in communication. To conduct the analysis, the confidence-risk level was used, resulting in a mostly moderate result. As a recommendation, it is suggested to take into account the final audit report where we have pointed out each of the weaknesses with its conclusion and recommendation.