AUDITORIA DE GESTIÓN A LOS DEPARTAMENTOS: ADMINISTRATIVO Y DE RECAUDACIÓN DEL CONSORCIO DE TRANSPORTISTAS URBANOS CIUDAD DE LOJA, PERIODO 2017

The thesis entitled “MANAGEMENT AUDIT FOR DEPARTMENTS: ADMINISTRATIVE AND COLLECTION OF THE URBAN TRANSPORTATION CONSORTIUM CIUDAD DE LOJA, PERIOD 2017”; It has been prepared in accordance with the Regulation of Academic Regime of the National University of Loja, as a prerequisite to choose the degree and title of Accounting and Audit Engineer, according to the fulfillment of the general and specific objectives that are detailed below: The thesis work was carried out in compliance with the general objective “Apply a Management Audit to the Administrative and Collection Departments of the Consortium of Urban Transporters City of Loja, 2017 period”, in order to deepen the knowledge in relation to the Management Audit in the private sector and give a truthful and reasonable opinion about the departments under study. To evaluate the internal control system of the Consortium of Urban Transporters City of Loja, we proceeded to the development of internal control programs and questionnaires in order to determine the weaknesses presented by the company, thus obtaining a risk and a risk in the administrative department. Moderate confidence level and in the collection department a low risk and a high level of confidence with respect to 5 compliance with standards and procedures it was determined that the Consortium complies with its established obligations and programs, since they are guidelines that help direct in a better way the activities carried out within the Consortium. Compliance with these rules and procedures helps to maintain a normal and harmonious work environment between the highest authority and the other officials by establishing clear points of order and discipline that will facilitate coexistence and improvement of the Consortium. In addition, it is evident that it does not have an Annual Operational Plan (POA), Strategic Planning, there is no training for personnel, management indicators have not been defined to determine if the activities carried out by workers are efficient or effective, information that I provide the elaboration of the narrative and analytical certificates, results that allowed to make the Final Report with their respective conclusions and recommendations. At the end of this thesis, after analyzing and evaluating the internal control system in each of the departments, it was determined that there is a moderate level of risk and a level of confidence in the administrative and in the collection one Low level of risk and a high level of confidence, existing weaknesses should be corrected by managers and administrators, in order to achieve the proposed goals and objectives.

• المؤلف الرئيسي: Quizhpe Arévalo, Adriana Michelle (author)
• التنسيق: bachelorThesis
• اللغة: spa
• منشور في: 2019
• الموضوعات: CONTABILIDAD; AUDITORIA DE GESTIÓN
• الوصول للمادة أونلاين: http://dspace.unl.edu.ec/jspui/handle/123456789/22320