Auditoría de gestión y su incidencia en la efectividad y eficacia del sistema administrativo de la “agencia de turismo Costacruceros S.A.” año 2023.

The purpose of this study is to conduct a management audit to determine its impact on the effectiveness and efficiency of the administrative system of Agencia de Turismo Costacruceros S.A., during the 2023 period. The research was conducted in response to inconsistencies detected in the entity's administrative processes, which have affected the fulfillment of its institutional goals and the optimization of available resources. The analysis is based on current regulations, including COSO standards, International Standards on Auditing (ISA), and the Companies Act Regulations. The research was conducted using a descriptive and exploratory methodological approach, employing inductive and deductive methods. Techniques such as interviews and document review were applied to evaluate the components of the administrative system, the effectiveness of internal controls, and the performance of management indicators. The sample consisted of seven administrative staff. The results show that, although the agency has the main administrative components in place, there are deficiencies in the application and monitoring of processes, as well as in the effectiveness of internal controls. Furthermore, partial fulfillment of the strategic objectives was found, highlighting the need for corrective measures. The audit report prepared provides key input for strengthening internal procedures and fostering continuous improvement in administrative management.

• Autor principal: Valencia Rivas, Jaritza Lisbeth (author)
• Format: masterThesis
• Idioma: spa
• Publicat: 2025
• Matèries: Auditoría; Efectividad; Gestión; Control interno y mejoras
• Accés en línia: https://repositorio.uteq.edu.ec/handle/43000/8790