APLICACIÓN DE LA AUDITORÍA DE GESTIÓN AL DEPARTAMENTO DE LOGÍSTICA DE LA BRIGADA DE INFANTERÍA N°7 LOJA, PERÍODO DEL 01 DE ENERO AL 31 DE DICIEMBRE DEL 2017

This thesis work entitled: “APPLICATION OF THE MANAGEMENT AUDIT TO THE LOGISTICS DEPARTMENT OF THE INFANTERY BRIEF N ° 7 LOJA, PERIOD FROM JANUARY 01 TO DECEMBER 31, 2017”, was developed in order to carry out an audit of management developing each one of its phases, where the internal control system was evaluated and management indicators were applied that allowed to establish the level of efficiency, effectiveness and economy, later the final report was prepared to be presented to those responsible for the department . The management audit presented to the Logistics department is an objective, systematic and professional examination of evidence, carried out in order to provide an independent evaluation of its performance, aimed at improving the effectiveness, efficiency and economy in its management, to facilitate the decision making by those responsible. For the development of the aforementioned objectives, it was necessary to collect information with a prior visit to the entity, and for a better theoretical support it was based on current regulations that allow regulating the activities carried out by the members of the department. 5 Then, through the application of questionnaires, the evaluation of the internal control system could be analyzed, which could determine different deficiencies that are detailed in the respective narrative cards; One of its shortcomings found, such as the lack of a specific manual of functions, means that those who make up the department do not have a clear knowledge of the activities that correspond to each one according to the job; In addition, management indicators have not been applied, so it is difficult to determine the degree of efficiency, effectiveness and economy in activities; This follows the development and application of indicators, which indicate that the approved budget is not sufficient to meet the needs of the 7BI Loja, in different aspects what is said is shown as when complying with the procurement processes executed as opposed to those planned at the beginning of 2017. At the end of the research work, the final report is presented and considered with the respective conclusions and recommendations that are valid, reasonable and timely, aimed at improving institutional management, so that the Logistics department helps to fulfill the mission and goals proposed by the Infantry Brigade No. 7 Loja.

• Glavni autor: López Patiño, Tania Valeria (author)
• Format: bachelorThesis
• Jezik: spa
• Izdano: 2019
• Teme: CONTABILIDAD; AUDITORIA DE GESTIÓN; BRIGADA DE INFANTERIA NRO 7
• Online pristup: http://dspace.unl.edu.ec/jspui/handle/123456789/22917