Auditoría de gestión como herramienta para mejorar la eficiencia y eficacia en las empresas públicas del Ecuador

Abstract

The management audit allows public companies in Ecuador and the activities they carry out to meet the strategic objectives of their planning, which is why this research aims to examine, verify and establish recommendations in all the processes that companies or organizations carry out, putting greater emphasis and that it be constituted as a tool to improve the efficiency and effectiveness in the public management of companies, allowing corrections to be made in a timely and truthful manner; The research was carried out through a bibliographic review of 20 articles published in Redalyc, Scielo and Google Scholar, in addition to the legal documents that regulate the management audit in public companies in Ecuador, applying the synthetic, analytical and qualitative method according to its variables. , giving as a result of this investigation that public companies follow up with the efficient management of State assets, managing in a sustainable way the optimal use of public resources and the needs of the community through internal control, when carrying out an audit of management in public companies the functioning in the administration and productivity will improve in the organizations when applied to the processes, through the implementation of recommendations the company can optimize the management of resources to be more competitive and thus obtain an advantage and grow in today's markets.