Auditoría de gestión para evaluar al sistema de seguridad y salud ocupacional en la empresa sociedad minera Roca de Oro.

Abstract

"Organizations must ensure their organizational, commercial and financial activities to exercise efficient management according to their economic reality. To achieve this, internal accounting controls are implemented to ensure the reliability of financial information for correct decision making. A measure to evaluate internal control is the audit, whose results allow establishing risk situations to make recommendations for their possible solution, by management, for a correct and efficient planning of organizational resources. Part of the audit is the management audit that stands out because it is applied to a number of internal processes to establish compliance with the activities carried out by the company. For this reason, the present work carries out a management audit of the occupational health and safety system of the Roca de Oro mining company, an important mining company in the city of Machala that has had organizational problems to comply with its planned activities. The general objective is to describe the management audit as a tool to increase controls to comply with the occupational health and safety system of the Roca de Oro Mining Society. The research uses the descriptive method from a positive perspective, using the technique of interview the operational staff of the organization. As a result, management indicators were applied, detecting a moderate risk in the occupational health and safety system, so it is essential to make improvements to comply with the planned activities of the mining company system to ensure the safety of its workers.