Análisis de la auditoría de gestión a la empresa Municipal de Agua Potable y Alcantarillado de Quito.

Abstract

The management audit is a tool that allows managers to make correct decisions, since it presents the deficiencies of the correct use of the resources of the organization. However, it should be noted that if the auditor presents all the guidelines in his report for an improvement in the management of the company and senior management does not commit to implement the corrections will not achieve the results proposed, it is important that all the members of the organization commit themselves to comply with the corrections that are presented. The management audit was carried out for the municipal potable water and sewerage company, whose objective is to evaluate the efficiency of the activities of senior management and identify possible failures of the company. Once identified, apply the necessary corrective measures for continuous improvement, a process achieved through the collection of information with the use of research techniques such as: review of documents, files and observation of established activities. With these methods, the deficiency of the procedures by the top management and the strategic plan of the organization is denoted, adding the lack of a communication system that allows them to obtain timely information to comply with the requests of the citizenship, with these results were evaluated causes and effects to apply corrective measures to achieve the proposed goals and improve citizen attention.