Tesis
Auditoría de gestión a la Asociación Agro Artesanal Wiñak, del cantón Archidona, provincia de Napo, período 2016
Fecha
2017-10-31Registro en:
Chávez López, Ivonne Estefanía. (2017). Auditoría de gestión a la Asociación Agro Artesanal Wiñak, del cantón Archidona, provincia de Napo, período 2016. Escuela Superior Politécnica de Chimborazo. Tena.
Autor
Chávez López, Ivonne Estefanía
Resumen
This Management Audit for the Asociacion Agro Artesanal Wiñak, Archidona canton,
Napo province, period 2016, it has the purpose of evaluating the degree of efficiency and
effectiveness of the administrative and operative management of the Organization. For
the development of the audit used internal control questionnaires through the COSO I
method, it evaluated the risk and confidence of the same, equally were reviewed the
procedures of the legal regulations, processes, and also were applied indicators that
allowed to obtain the following findings: there is no code of ethics, it has not been carried
out a study to determine the abilities and skills of the competence, it has not been
executed a personal rotation plan, absence of a risk mitigation plan, security measures
and controls are not applied, it was not identified information sources for their respective
codification and inefficient communication channels, missing in the personnel files,
breaching of the working day, the vacation plan was not included to the entire staff. It is
recommended the correct application of the suggestions indicated in the final audit report
in order to take timely and efficient decisions for the development of administrative and
operational management in the Organization.