Auditoría a los procesos operativos de la empresa “Rectificadora Àlava” del cantón Portoviejo, periodo del 1 de enero de 2017 hasta el 31 de diciembre de 2019

Abstract

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.