Auditoría de gestión en la Empresa Pública de Servicios UNESUM-EPSU, periodo 2019-2020.

Abstract

The management audit is an essential element to evaluate the consequence of goals, objectives and compliance with standards, laws and legal provisions. For them, the present degree work was developed with the main objective of carrying out a Management Audit in the Public Services Company UNESUM – EPSU, period 2019-2020. Within this examination, internal control issues and management indicators were applied to three specific components: Human, Financial and Administrative department, which acted as compliance test, whic allowed the entity to be evaluated, to subsequently determine the respective comments, conclusions and recommendations. Resulting in that not all the proposed goals have been achieved and that there is noncompliance with certain standards subject to the establishment, for which it is essential to adopt the corrective measures indicated in order to guarantee their compliance to a greater extent, while, for the points strong in terms of compliance, it is recommended to continue with the management and development of activities that promote institutional effectiveness.