Propuesta metodológica para la aplicación de una auditoría operacional en el sector ganadero del cantón Daule.

Abstract

This research work is a methodological proposal for the application of an operational audit in mypimes in the livestock sector, where the use of audits has become a crucial component to identify failures early and turn business activity into a profitable process.The study of this research was carried out in four chapters, Chapter I the theoretical foundation is described, conceptualizing the theoretical, conceptual, legal and referential framework; while in Chapter II, the research methodology, was developed through the observational research design to analyze the objective of the study, retrospective for studies that have been previously carried out in the livestock sector, and cross-sectional focused on the Daule canton of year 2023; through a mixed approach, taking into account research tools such as interviews and surveys. On the other hand, in Chapter III, we obtain the results and the analysis derived from the survey, where the development of the companies and the knowledge that the experts have about an operational audit are shown and through the interviews the experts indicate in depth on the implementation of an operational audit. Finally, in Chapter IV, the methodological proposal is validated by carrying out the phases of an operational audit, phase one planning, phase two execution and phase three completion, including a report of the findings found within Quinta Jersey el Puente.