La auditoría como una herramienta de toma de decisiones en la fábrica Incoser S.A.

Abstract

Companies require control of their operations and activities, many of them continue to grow without having control tools. The audit emerges as a control tool in organizations. For this reason, its objective is to analyze the importance of auditing as an important tool for decision-making in INDUSTRIA COMERCIO SERVICIO INCOSER S.C.C. from the city of Manta. It was evidenced that within the entity it is necessary to know, verify and evaluate the effectiveness and compliance of all the established controls that guarantee reasonable balances in the accounts, in order to detect in time, the deficiencies that the institution has and thus be able to promote effectiveness. operations and make better internal decisions. The investigative method applied is deductive and inductive that shows a sequence of steps that go from collection, interpretation, presentation, synthesis and analysis of the problem, carried out a field research survey, a process that allowed making decisions directly with the study area, as well a data collection process was carried out; bibliographic analysis, interviews and tools that strengthen research; the research method; The evaluation techniques and instruments applied in the work was the interview with its managers, comparative analysis of the financial statements declared to the internal revenue service from 2017 to 2021, the growth of short-term liabilities, investments in fixed assets, high production cost, which does not allow this company to have a satisfactory profitability, for which reason the analysis of the application of an internal audit is considered important as a tool for information and continuous improvement, which will allow fundamental decision-making in the relevant analysis.