Propuesta metodológica para implementación de la auditoría administrativa y financiera a las compañías de transporte de carga pesada de la ciudad de Macará.

Abstract

In the present study, the methodological proposal for the implementation of the administrative and financial audit of the heavy cargo transport companies of the city of Macará has been designed, through an observational investigation, retrospective investigation, transversal research, of an exploratory and descriptive research type, In addition, primary sources were needed; the first ones with the application of interviews directed to the two legal representatives of the companies, that is to say to the managers, and, the surveys directed to collaborators or employees of the organizations object of study. The results of the investigation allowed to diagnose the administrative and financial situation of the companies, there being a need for the implementation of the audit, presenting deficiencies and observations as they do not have a functional organization chart, a manual of functions, a plan or program audit, determining that activities and processes are not fully effective and effective. With this background, it is recommended that this methodological proposal of administrative and financial audit be implemented to heavy transport companies in the city of Macará and enhance the positive factors that will arise when it is executed.