Auditoría de gestión a los procesos de producción de la empresa “Carrocerías Altamirano”, de la ciudad de Ambato, provincia de Tungurahua, período 2019

Abstract

The objective of this degree work was to conduct a management audit of the production processes of the company "Carrocerías Altamirano," in the city of Ambato, province of Tungurahua, period 2019; to evaluate the efficiency, effectiveness, ethics, and economy of the administrative and productive management of the company. The research techniques applied were direct observation to obtain primary source information, surveys to workers to know the company's reality and the shortcomings that affect the satisfactory performance of the institution. Likewise, the three phases of the audit were carried out: planning, audit formalities, and situational analysis for the general knowledge of the company to determine the materiality and scope; in the execution, the respective evaluation of internal control COSO III, SWOT analysis, correlation matrices, strategic profile matrices, process sheet, flow charts, value chain, and management indicators were applied; in the phase of communication of results, the audit report was prepared. In this context, it was determined that there is a lack of knowledge of the corporate philosophy, lack of socialization of the functions and procedures manuals, lack of staff training, underutilization of machinery, noncompliance with production orders, and a deficient computer system. Because of the above, it is recommended that the manager socialize the institutional philosophy, socialize manuals, train workers, and make maximum use of machinery capacity; that the production manager control production orders in order to comply with established deadlines and modernize the computer system. Finally, the action plan was made according to the findings to improve the weaknesses, mitigate risks, and take advantage of the opportunities for the company's continuous improvement.