Auditoría de gestión en los procesos operativos del área de compras de la empresa Edicon S.A,ubicada en la autopista Manabí guillén y calle ferroviaria, cantón Portoviejo.

Abstract

The operational processes of the purchasing area are a series of sequential activities for the supply and management of the company's resources, in order to ensure that there is adequate management of purchases and budget optimization. This case analysis had the general objective of executing a Management Audit in the Operational Processes of the Purchasing Area of the company EDICON SA, of the Portoviejo canton in 2019, to evaluate the fulfillment of the processes, goals, objectives and the Annual Operational Plan. The present study was descriptive and non-experimental in nature and the techniques used to collect the information were observation, application of management indicators, internal control questionnaire and interview to know the real situation of the purchasing area. It was obtained as a result that the purchasing process does not comply with it adequately, as well as the objectives were not fully met due to the lack of control and lack of policies, rules and regulations that regulate activities and operations.