Auditoría de gestión aplicada a los procesos de producción y administrativos, durante el período comprendido entre el 1 de enero al 31 de diciembre del 2018. Caso: Hormi Center Cía. Ltda. Año 2018.

Abstract

The present case study arises from the problem of the lack of execution of a Management Audit to the production and administrative processes at the Hormi Center Cía. Ltda., A company dedicated to the preparation and commercialization of ready-mixed concrete, located in the El Cisne sector, Javier Loyola parish, Via Azogues-Cuenca. In the process of the Management Audit, it began with the preliminary knowledge of the Hormi Center company, through the use of questionnaires, where the entity's information about its productive and administrative processes could be collected, as well as methods such as inductive and deductive. Later in the second chapter, an art scan was carried out on the definitions that contribute to the topic and support the research. Then in the third chapter, preliminary and specific planning was elaborated, identifying the specific areas to be examined, therefore, audit programs were established. In the fourth chapter, the application of the audit programs is executed, as well as the evaluation of the internal control in the COSO approach, expressed through a graph in order to know the level of confidence and risk of the components. On the other hand, the Risk Rating Matrix of the statements was prepared. Finally, in chapter 5, the findings sheets are prepared and the conclusions and recommendations are issued, so that the General Management considers these recommendations to improve the performance of its processes and maintain the quality of its products and services.