Análisis de la incidencia de la auditoría interna como buena práctica en la estandarización de los procesos productivos del sector avícola del cantón Bolívar.

Abstract

The present research work is an application of internal audit procedures for the standardization of the productive processes of the poultry sector of the Bolívar canton where the internal control of both the productive and administrative processes has become one of the most important elements of study or of development within a given organization. The study of this research was carried out in three chapters, therefore, in Chapter I, the Theoretical Foundation is detailed, conceptualizing the theoretical, conceptual, legal and referential framework; as soon as, in Chapter II, the Research Methodology, where it was developed through the observational research design to analyze the objective of the study, retrospective for the acts that have been carried out previously in the poultry sector, and transversal for being focused on the Bolivar canton of the year 2022; through a quantitative and qualitative approach, taking into account research tools such as interviews and surveys. Finally, in Chapter III, we obtain the results and analysis derived from the survey, which shows the little knowledge that officials have about an internal audit and the lack of training for a better analysis of the processes and activities that are carried out. within these sectors, through auditing techniques, evaluation of internal controls and efficiency and effectiveness meters.