Examinando por Autor "Ortega Tenecora , Erika Nikol"
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Ítem Acceso Abierto “Auditoría de Gestión a los clubs deportivos especializados formativos. Caso de estudio “TEAM PRADO JUDO” de la ciudad de Cuenca. Año 2023”(Universidad Católica de Cuenca., 2025) Cabrera Segarra, Jennifer Alexandra; Ortega Tenecora , Erika Nikol; Cantos Ochoa, Marcos Eduardo; 0929398444; 1400728422In Ecuador, sports clubs play a fundamental role in training athletes and promoting values such as discipline, effort, and competitiveness. Proper administrative management and efficient use of resources are essential to ensure the achievement of institutional objectives. In this context, a management audit serves as a key tool for evaluating the effectiveness, efficiency, and economy of internal processes, as well as identifying strengths and weaknesses that affect organizational performance. This research aimed to conduct a management audit of the Specialized Training Sports Club "Team Prado Judo" in the city of Cuenca during 2023. The study was developed using a qualitative and descriptive approach, applying inductive and deductive methods. The techniques used included direct observation, structured interviews, and a questionnaire based on the COSO model. The Annual Operating Plan (AOP) was also analyzed. The sample consisted of the club manager and accountant, who provided key information on administrative management. The results revealed weaknesses in internal control, reflected in the absence of a formal system, deficiencies in annual operational planning, and a lack of management indicators. Limitations in the optimization of available resources were also identified. In conclusion, it was determined that it was necessary to implement strategies to strengthen internal control mechanisms, establish indicators, and ensure monitoring and evaluation processes that contribute to continuous improvement and the fulfillment of institutional objectives.
