Propuesta metodológica para la aplicación de auditoría operacional de empresas medianas en el sector de la construcción de la ciudad de Guayaquil.

Abstract

The present research work is a methodological proposal for the application of an operational audit in medium-sized companies in the construction sector, where the implementation of an audit has become a fundamental factor to detect deficiencies in time and transform the activity. of the company in a profitable process. The study of this research was carried out in four chapters, therefore, in Chapter I, the Theoretical Foundation is detailed, conceptualizing the theoretical, conceptual, legal and referential framework; as for, in Chapter II, the Research Methodology, where it was developed through the design of observational research to analyze the objective of the study, retrospective by the studies that have been carried out previously in the construction sector, and cross-sectional by be focused on the city of Guayaquil in the year 2022; through a mixed approach, taking into account research tools such as interviews and surveys. On the other hand, in Chapter III, we obtain the results and the analysis derived from the survey, which shows the little knowledge that employees have about an operational audit and through the interviews the experts indicate the lack of information that in the business. Finally, in Chapter IV, the methodological proposal is validated by carrying out the phases of an operational verification, phase 1 planning, phase 2 execution and phase 3 completion, including a report of the findings found within Construmarnan S.A.