Auditoría de gestión aplicada al área de recursos humanos de la empresa el LLAVERO INTEGRAL S.A.

Abstract

The audit for companies has been a fundamental activity for the rendering of accounts and has been applied in different ways to different areas, since not all the factors subjected to evaluation are the same. In the present investigation, the general objective was to determine recommendations through the preparation of an administrative audit report to optimize the management of the Human Resources area. The company under study is El Llavero Integral S.A. dedicated to making key rings with Smiley's; a descriptive methodology of five phases was used from the definition of the problem, information gathering, analysis of the problem and interpretation of the results, until the preparation of the audit report. Twelve work cards were prepared and statistical analyzes of the actual contribution of the subfunctions were made, which in the end allowed to know that there is less contribution from the activities aimed at the labor insertion and the development of the collaborators. The present investigation has allowed us to conclude that through the audit a better perspective of the real situation of the company has been reached and allowed to elaborate recommendations to focus on improving subfunctions with lower real value based on the findings.