Licenciado Auditoria

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    AUDITORÍA A RIESGOS LABORALES DE LA EMPRESA INDUSTRIA ELÉCTRICA PORTOTRANSFORMADORES S.A. AÑO 2020
    (Universidad Técnica de Manabí, 2022) CEVALLOS VERA, MILENY FERNANDA ; ZAMBRANO GARCÍA, JANINA ELOISA ; CARRERA MACÍAS, MANUEL ORLANDO
    This present work aims to apply an audit of occupational risks of the Empresa Industria Eléctrica Portotransformadores S.A. in 2020, which began with the field modality to visit the place of study, likewise a quantitative investigation was applied, since it was in the execution of an audit of occupational risks, On the other hand, a type of explanatory research was also carried out since the variables of the present study were explored and studied, it should be noted that the non-experimental design was used, and cross-sectional since the study variables were not manipulated deliberately, on the other hand the analytical method was also applied because several analyzes of the techniques applied were carried out in terms of the interview that was carried out In order to acquire information, likewise the observation sheet and finally the survey to give way to the audit which showed real results for corrective decision making for better management of human talent and accordingly the proposal was raised based on strategies focused on the implementation of a supervisor in charge of verifying compliance with the protocol indicated by each of the employees, have knowledge in the established safety standards, the induction to the staff on the Norms dictated by the IESS, and finally establish control activities to verify full compliance with the Labor Code, concluding that the risk management audit allows the continuous development of the organization avoiding that human talent is affected by risks.
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    AUDITORÍA A LOS PROCESOS OPERATIVOS DE LA EMPRESA “RECTIFICADORA ÁLAVA” DEL CANTÓN PORTOVIEJO, PERIODO DEL 1 DE ENERO DE 2017 HASTA EL 31 DE DICIEMBRE DE 2019
    (Universidad Técnica de Manabí, 2020) LIMONES VÉLIZ, GÉNESIS LISBETH ; URDÁNIGO VÉLEZ, KAROLINA MONSERRATE ; ZIRUFO BRIONES, BLANCA
    The research work consisted to carry out an “AUDIT OF THE OPERATIONAL PROCESSES OF THE COMPANY “RECTIFICADORA ÁLAVA” OF PORTOVIEJO CANTON, PERIOD FROM JANUARY 1, 2017 TO DECEMBER 31, 2019”, with the aim of examining the operational processes of the company in study. The examination was carried out by applying audit techniques such as the interview, observation, the COSO I internal control questionnaire, that allowed to diagnose the company's operational situation, evaluating internal control with its levels of confidence and risk, issuing relevant reports and end with a proposal to mitigate the problem proposed. It was applied a deductive method from the case analysis, the formulation of the problem, the resolution and verification of the hypothesis. Qualitative and quantitative data were collected for subsequent analysis and results. The conclusions of the study establish that is necessary to improve the internal control system inherent to the operational processes of Rectificadora Álava. The use of procedure manuals is necessary to regulate control within the institution. It is recommended to carry out periodic management audits that allow to accomplish objectives and proposed goals.
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    AUDITORÍA A LOS ESTADOS FINANCIEROS DEL ALMACÉN SUPER MERCADO DEL COLCHÓN S.A DE LA CIUDAD DE PORTOVIEJO DEL 01 DE ENERO DE 2017 AL 31 DE DICIEMBRE DE 2019
    (Universidad Técnica de Manabí, 2021) ARTEAGA PÁRRAGA, PATRICIA ISABEL ; ROMERO MENDOZA, TATIANA MISHELLE ; PIZARRO ANCHUNDIA, SHIRLEY
    This research work carried out an audit of the financial statements of the Super Mercado del Colchón Supercolchón SA store in the city of Portoviejo, which is dedicated to the wholesale and retail marketing of household appliances and things for the home, with the purpose of determine the reasonableness of the financial situation during the period from January 1, 2017 to December 31, 2019. In the audit in Super Mercado del Colchón Supercolchón S.A., a global review of the company was carried out such as: Manuals, Regulations and internal normative documentation, Financial Statements, Accounting Ledgers, Detail and/or Annexes, Bank Reconciliations, Debts to pay, and other expenses of the periods referred to for the effect. To this end, the audit process was based on three phases that included planning, execution and communication of results, based on the information provided, the degree of efficiency and effectiveness in the use of economic resources and internal control system was determined, and finally, improvement strategies were proposed, the results of which will have an impact on the company's benefit for optimum business performance.
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    APORTE ECONÓMICO FINANCIERO DEL PARQUE TURÍSTICO LA ROTONDA Y SU IMPACTO AL DESARROLLO DEL TURISMO, PERÍODO 2018 - 2021
    (Universidad Técnica de Manabí, 2022) MOREIRA CASTILLO, GUILBER PAUL ; GARCÍA SOLÓRZANO, JEAN PIERRE ; CASILDA PAQUISHA, INTRIAGO MORA
    The tourist park "La Rotonda" is an emblematic work, an icon of public spaces in Portoviejo, with an area of 15-20 hectares, with five years of creation it houses several concessions that provide goods and services to its visitors along with many spaces for entertainment and national and international events. The present research aimed to analyze the financial economic contribution of the tourist park "La Rotonda" and its impact on tourism development, period 2018 - 2021. The methodology used was based on a type of bibliographic and field research, with a mixed approach, the scope of the study was descriptive, while the design was non-experimental, the data collection techniques were; survey to the owners of the concessions of the park "La Rotonda"; interview to the manager of PortoParques and observation to the annual operational planning of the years under study. The results of the survey to the concessionaires showed that 44% of the stands provide services and 56% offer products, 72% indicated that their income is between $501 and $700 per month, 78% mentioned that the number of people in the park "La Rotonda" is high, 61% of the concessions use their own social networks for advertising, 61% consider that the income received in their stand is sustainable, 78% of the concessions use their own social networks for advertising, 61% consider that the income received in their stand is sustainable, and 78% consider that the level of contribution of the concessionaires to the park's income is high, 78% consider that the level of financial contribution generated by their stand in the park "La Rotonda" is high, while the manager of PortoParques mentions that during the years of study, 2020 was an atypical year due to the effects of the pandemic, there were no events and some stores were closed, according to Portoparques' planning, a large part of the budget is reflected in maintenance, marketing and security plans. In conclusion, La Rotonda tourist park contributes significantly to the tourist development of the city of Portoviejo since it is visited by many tourists who enjoy it.
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    ANÁLISIS FINANCIERO Y SU INCIDENCIA EN LA TOMA DE DECISIONES EN LA GASOLINERA EL ROCÍO PERÍODO 2019
    (Universidad Técnica de Manabí, 2022) KAREN KARINA, PEÑAFIEL BRAVO ; LIDIA JAMILETH, PIN PAZMIÑO ; AMÉN CARREÑO, JOSÉ GUILLERMO
    The present research work was carried out to study the financial analysis that is carried out at the "El Rocío" gas station and its incidence in decision-making, in the problematic situation the absence of the financial tools for said analysis is reflected, as well such as making decisions empirically, without prior financial studies. Therefore, a methodology with a mixed approach was used, where financial information was collected, as well as interviews. Among the main findings, it was possible to verify that financial analyzes are not carried out at the gas station, decision-making is made only based on the manager's perspective prior to a quick observation of the financial statements, an acceptable management for payment is not recorded. from third parties, including financial institutions. It is concluded that the company has scarce available resources (current assets), with fixed assets being its highest percentage, however, these assets are owed to third parties and the incorrect application or lack of application of operational and financial policies that define o outline the correct actions to obtain acceptable and beneficial results for the company. Based on these results, a proposal is presented to implement the financial analysis and in this way decisions can be made to achieve the goals of the company and optimize its development.