Auditoría de gestión a la Empresa PASFREI S.A. del cantón General Antonio Elizalde (Bucay), provincia del Guayas período de enero a diciembre del 2012

Abstract

In this thesis topic “ Management Audit the company PASFREI S.A. General Antonio Elizalde (Bucay) town, Guayas province, period January to December 2012” presented to the Performance Audit as a tool assessing the administrative effectiveness and internal control policies of the company base don its mission, vision and objectives for the period 2012. The application of techniques and procedures contribute in determining the levels of efficiency, effectiveness and economy with the activities and processes in the company are developed. The review has identified the weaknesses in the organization through the use of techniques such as questionnaire, interview, direct observation, inspection and verification procedures supported by auditing standards generally accepted in Ecuador. The deternination of finding has managed to discover that the company does not have an organizational structure- function properly established, we add to this the fact that does not have a due internal control. Recommending the training of personnel as an indicator of efficiency and restructuring the administrative area which lead the company to achieve its goals and objectives.