Auditoria de gestión como instrumento de control en las empresas publicas de la ciudad de Machala 2018-2019.

Abstract

Companies are always in search of mechanisms to exercise greater controls over their organizational activities. A tool to achieve this is the management audit whose results serve to establish flaws that are analyzed to make recommendations that improve the management decision-making process. In the case of public entities, the situation is more delicate because the State's resources are managed, which requires greater controls to provide a better service to citizens. Situation that reveals the weakness of existing control systems in public agencies, appearing new cases of deficiencies in services. It is important to establish an efficient process for the management audit, taking into account the aspects indicated in the current legal regulations applicable to the public sector that allow to evaluate the processes in public institutions in the city of Machala, as is the case of UTMACH EP. The general objective is to develop an instrument that allows analyzing the management in the public company UTMACH EP in the period 2019. In the investigation, the qualitative exploratory type was applied to detail the procedures that must be followed within a management audit, applying the bibliographic technique to access scientific articles and books of recognized authors whose information guided the research development. Making recommendations for organizational improvement, a situation that will increase its competitive advantages, contributing to the development of public entities.