Auditoría de gestión al área de talento humano y su relación con la toma de decisiones de la empresa Acowil S.A, cantón quevedo, período 2012
The research work was focused on the relationship of the Audit Management area human talent decisions ACOWIL SA company, Quevedo Canton, period 2012. The research focuses on examining the process the area of human talent and stages that comprise: planning, implementation, review and report. The development of research is divided into chapters, divided into five phases, for which a fictitious accounting firm, which is called KERBABU & Asociados is designed. The methodology used in the research was analytical, synthetic, deductive and inductive. The types of research used were literature, field and descriptive, which have contributed to the construction of relevant information related to the audit process of human talent, as the interview was conducted Ing. Alfonso Coello Wilches, Manager Company ACOWIL SA, the Canton Quevedo, as a method of auditing the method of internal control COSO II, for which a total of 17 questions properly structured whose outcome determines a risk level of 35% was designed was applied, the inherent risk has It has been calculated based on a weighting matrix of two factors that can affect the normal development of the company, which determine 75% risk and the risk of detection was set at 15%, to obtain audit risk 3 , 94% eventually among the findings are: Inadequate work environment, improper distribution of functions, lack of incentives, lack of staff training, performance measurement inappropriate, lack of knowledge of the rules of procedure; what evidence necessary to obtain an excellent level of organization and development of human talent operations measures are not applied because they do not meet compliance targets or goals set by the company.