Auditoría de gestión y su incidencia en el manejo operativo financiero de la Empresa Quevexport s.a. del cantón Quevedo, año 2017.

The current hectic and changing environment presents an accumulation of operating conditions that require companies to consider the audit as the main tool to perform a constant and in-depth evaluation of their internal operations in terms of verifying if they meet the objectives for which the organization was created. The management audit was carried out in Quevexport S.A., located in Quevedo canton, Los Ríos province. Considering the need of the company in this field and, through a critical analysis, the audit was carried out, using the methodology described by the Generally Accepted Auditing Standards NAGAS, as well as the NIAS International Auditing Standards and the basic guidelines that they provide. For the development of the investigative process, the pertinent methods were used for the consignment of the research, which included: inductive, deductive and synthetic; with respect to the types of research the documentary and bibliographic was used; The surveys and interview as a research technique and the tools used were the internal control questionnaire and the interview format, as well as checklist, flow diagrams.In order to elaborate the theoretical framework, the study variables were characterized and in this way, the theories that support the research were determined. In the field process, information was collected from the various sources, which were: Primary sources: taken directly from those involved for which research tools or instruments and secondary sources were used: They were taken from books, articles of indexed journals, papers of interest and with reference to management audit. At the end of the investigative process, the audit report was issued for knowledge of the operational and financial risks faced by Quevexport SA, allowing the company's management to take preventive or corrective measures, which was determined to the extent that He managed to establish the procedures and indicators that allowed him to measure its efficiency, effectiveness and economy. Keywords: Management Audit Flowchart Audit report Operational and Financial Risks

• Autor principal: Vélez Miranda, Yessica Yolanda (author)
• Formato: masterThesis
• Lenguaje: spa
• Publicado: 2018
• Materias: Auditoría de gestión; Informe de audoría; Diagrama de flujos; Riesgos operativos y financieros
• Acceso en línea: http://repositorio.uteq.edu.ec/handle/43000/3675