Auditoría de gestión al área de contabilidad y su incidencia en los procesos operacionales de la empresa "Agro Manobanda Hnos. S.A.", cantón Quevedo, año 2013

The development of this research project is the implementation of a management audit the area of accounting and its impact on the operational processes of the company "AGRO Manobanda HNOS. SA " in the period 2013, the same that is located in the city of Quevedo. The research evaluated the activities carried out within the area of accounting, for which it was necessary to analyze the operating functions in the operational processes, the same way the internal control system was evaluated to measure risk in the study area, also It examined the operational processes across levels of effectiveness, efficiency, economy and effectiveness. The methodology applied in the research method was the logical, deductive and synthetic; within the types of research we use the field, analytical and documentary and technical observation, interview and questionnaire. As results highlight the conclusions by analyzing certain manual functions, the same is not properly applied by the human talent; in assessing the internal control system low-high inherent risk of 30%, a low-high control risk of 24% and a low-medium risk of detection of 15%, giving a level determined low-low acceptable level of audit risk of 1.08%; addition formulas are applied to measure the performance indicators in the performance of activities in the area of accounting obtaining increased profitability by reducing operational costs, showing that for every dollar of sales income of 0.58 cents was generated, giving a gross margin 58%. As recommendations, the company must constantly evaluate the performance of human talent to ensure they are properly applying the manual functions, periodic assessments apply to the area of internal control and accounting areas to verify compliance late stage of the accounting process and perform continuous monitoring of the activities of human talent, while examining management indicators to correct shortcomings in order to check the efficiency and effectiveness in the development of administrative operations.

• Autor Principal: Peralta Ponce, Erika Viviana (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2015
• Subjects: Auditoría de gestión; Empresa "Agro Manobanda Hnos. S.A."; Incidencia en los procesos operacionales
• Acceso en liña: http://repositorio.uteq.edu.ec/handle/43000/1044