Auditoría de gestión a las áreas de ventas y cartera de la Corporación Ecuatoriana de Licores y Alimentos S.A., 2017

Abstract

The present titling project called Audit of management to the sales areas and portfolio of the Corporación Ecuatoriana de Licores y Alimentos S.A., 2017 aims to evaluate the efficiency, effectiveness and economy in the fulfillment of the planted objectives in those areas, as well as the management carried out in them. The project is developed in 4 chapters, which describe the process of preparing the work: The first Chapter describe the general knowledge of the Corporación Ecuatoriana de Licores y Alimentos S.A. The second chapter sustains the theoretical basis that guides and supports the Management Audit process. The third chapter details the application and execution of the Management Audit which begins with a first phase of Planning in which an analysis is made to the Internal Control System that provides a general knowledge of the company's risk and allows to know the points of interest of the analyzed areas; in the execution phase, procedures and test of audit were designed and implemented which allowed to determinate the main weaknesses of the audit. The chapter concludes with the elaboration of the audit report detailing the main findings. Finally, the fourth chapter details conclusions and recommendations that result from the application of the Management Audit which provide a support tool in making decisions for the improvement of processes and activities carried out in the Sales and Portfolio areas of the company.