Auditoría de gestión aplicada al área de inventarios en el sector agrícola del cantón Santa Isabel. Caso Importadora la Campiña del Suco-Ullauri Cía. Ltda

Abstract

The present titration’s report consists in the application of a management’s audit to IMPORTADORA AGRÍCOLA LA CAMPIÑA DEL SUCO-ULLAURI CÍA. LTDA. It’s located in Santa Isabel canton, is dedicated to commercialization of products agrochemicals, parts, equipment and supplies for agricultural.

The practical study is directed to Inventory’s area, with the objective to evaluate the effectiveness, efficiency in the fulfillment of the objectives and economy in the resources’ management; for the research we studied the immersed concepts in the management’s audit and audit’s development phases such as: Preliminary planning, Specific planning, Execution and Communicating Results. The application of management’s audit to area inventory is very important because examines possible shortcomings that the entity may have in the control, management and storage of the same. The results of the techniques and procedures of audit are reflected in the final report where are the findings of the research with their conclusions and recommendations, these are very important for the enterprise because can implement corrective actions and help to institutional growth both operationally and financially.