Auditoría de gestión para la empresa Cojapan Cía. Ltda., ubicada en la ciudad de Guayaquyil, en el periodo enero – diciembre del 2013

Abstract

This paper contains information on the use of performance indicators whose main objective is the target range measurement based on a schedule set for a period of time. Cojapan Cia Ltda, a supplier of auto parts in the domestic market gave us the opportunity to develop this work in order to run, allowing access to data, develop indicators and measure them for the second time, highlighting its size and utility. It was necessary in the first instance to know the company and then confirm their status through control audits. Since the particular aim was always the audit using indicators; express these findings have allowed once the necessary conditions of objective criteria, cause, effect and recommendations in specific cases on key points of control of the company analyzed. The content of this paper presents the company, its history, goals, organization. This also allows to know conceptually what is an indicator, its use, forms of measurement in chapter the theoretical framework; then check your processes, formation, forms of control by the audit of internal control to finally expose the analysis of the measurement indicators established for management, very useful for decision-making