Auditoría de gestión al sistema comercial de la Empresa Impartes S.A año 2019

Abstract

The objective of this thesis is to measure the Efficiency, Effectiveness and Economy of the commercial system of the company Impartes S.A. in 2019, which encompasses the purchase and sale of vehicles, motorcycles, spare parts and technical service. The dissertation contains four chapters that are detailed below; the first chapter covers the general aspects of the company, in the second chapter, the theoretical framework was developed, which is a guideline of the concepts to be used in auditing, in the third chapter, the management audit was prepared, which is divided into the following parts; preliminary planning, specific planning, execution and communication of results, and chapter four details the conclusion and recommendations that will be issued to the company after the results are obtained. As a result of the application of audit procedures and techniques, company findings were obtained, with which recommendations were issued that in the future would help to improve and to strengthen the commercial system of Impartes S.A., thus fulfilling the objective set out in this degree work.