Auditoría gerencial al estado de la situación patrimonial de las Empresas del sector hotelero de la ciudad de Cuenca

Abstract

Managerialthe state ofthe financial positionof companies in thehotel sector of thecity ofCuencaauditis carried outconsidering that thetourism andhotel sectorhave takena major boomin the country, improving service quality. Theaim of this workis to provide theHotel AssociationAzuaydesignmethodologymanagementaudit ofthe financial positionof the sector tomake a judgmentabout the reliabilityof the state ofthe financial positionand strengthen thehotel management. The methodsand procedures appliedduring thedesignmethodologybasically involvesan understanding ofthe systemicvision of the organizationof the hotel sector, the description of theconceptualframework ofmanagementaudit, designing auditmanagementmethodologyand its application tothe situationheritagehotel sectorof the city ofCuenca. The resultsof applyingthe methodologyofmanagerial auditinstitutionsof the hotel sectorof the city ofCuencarealizeis incipientdevelopmentof the theoretical frameworkofmanagerial audit, the methodologyisunder developmentand isabsentapplicationof managementauditas a management toolSector. Howeverthe resultsare valid and reliablethat can be usedby managemententitiesandthe policyof thehotel organizationsas a toolto facilitate decision-making by management areaof thesector.