Auditoría de Gestión a la Superintendencia Administrativa y Servicios Generales, (Componente Jefatura Servicios Generales) de la EERSSA de la Ciudad de Loja, Período 2022

Management auditing consists of the evaluation and examination conducted on an entity. Therefore, this Curricular Integration work titled "Auditoría de Gestión a la Superintendencia Administrativa y Servicios Generales, (Componente Jefatura Servicios Generales) de la EERSSA de la Ciudad de Loja, periodo 2022", aimed to determine the degree of efficiency, effectiveness, and economy in the use of resources in the development of activities to evaluate the internal control system, apply management indicators, and prepare the audit report of the Administrative Superintendence and General Services department. To develop the research and meet the proposed objectives, the work was based on the development of five phases of management auditing. The first phase, preliminary knowledge, where information is gathered; second, planning to analyze information processes; third, execution of the processes established in the audit program; fourth, communication of results which includes comments, conclusions, and recommendations for each of the examined components; and finally, follow-up through a recommendations schedule. During this audit process, various critical aspects related to regulation, plans, and strategies for human resource management have been identified. Within the strategic plan, the administration of human resources by competence is promoted, for which procedures have not yet been registered. Regarding the training plan, it lacks a comprehensive consideration of the specific requirements of each position, being delivered in a generalized manner to all those who might need it. Likewise, it is highlighted that the entity does not have a promotion and improvement plan for the servers working in the different departments and areas of the company.

• Autore principale: González Sarango, Laura Esperanza (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2024
• Soggetti: CONTABILIDAD Y AUDITORIA; AUDITORIA; EERSSA; LOJA
• Accesso online: https://dspace.unl.edu.ec/jspui/handle/123456789/30223