Diseño de un departamento de auditoria Interna para la Empresa Servicesmart S.A.
Fecha
2016
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Actualmente la empresa Servicesmart S.A, no cuenta con un ente de asesoramiento
continuo que garantice un adecuado sistema de control interno, por lo que una vez
analizados los principales problemas que atraviesa la institución, se determinó la
importancia de realizar el presente estudio, considerando que la auditoría interna es uno
de los estamentos fundamentales de toda organización. El diseño del departamento de
auditoría interna, responde a la necesidad de empezar un proceso de mejoramiento
continuo en los servicios que brinda Servicesmart S.A. En el primer capítulo, se detalla el
diagnóstico situacional, mediante el cual se pudo evidenciar una serie de falencias en la
operatividad de Servicesmart S.A, lo cual determinó el punto de partida para el desarrollo
de esta propuesta. Las bases teóricas que conforman el segundo capítulo, sustentan este
proyecto, resaltando conceptos, de la auditoria interna su rol importante dentro de la
organización su aplicabilidad de principios normas , aspectos administrativos, de control
interno entre otros. En el tercer capítulo contiene el marco metodológico en el cual se
identifica la naturaleza de la investigación el diseño, de la misma, población, las técnicas e
instrumentos de recolección de datos con el fin de dar respuestas e forma ordenada y
sistemática a las interrogantes planteadas. El capítulo cuatro constituye básicamente la propuesta para la empresa
Servicesmart S.A donde parte desde la organización del departamento de auditoria interna
hasta el Reglamento y en la última parte se efectúa un breve comentario que contiene las
conclusiones y recomendaciones del trabajo orientadas a su implementación.
Currently, Servicesmart SA, does not poses a continuous improvement department to ensure an adequate system of internal control. After analyzing the main problems facing the institution, the importance of this study was determined, considering that Internal audit is one of the key sectors of any organization. The design of the Internal Audit Department, responds to the need to start a process of continuous improvement in the services provided Servicesmart S.A. In the first chapter, situational diagnosis, by which was evident a series of shortcomings in the operation of Servicesmart S.A, which determined the starting point for the development of this proposal is detailed. In the second chapter is the theoretical framework, the importance at internal audit highlighting concepts, internal audit its important role within the organization applicability of principles rules, administrative, internal control among others. The third chapter contains the methodological framework in which the nature of the research design, the same population, techniques and tools for data collection in order to provide answers in an orderly and systematic fashion research questions .Chapter four details the proposal for Servicesmart SA. Lastly, there is a brief comment containing the conclusions and recommendations of the research here presented.
Currently, Servicesmart SA, does not poses a continuous improvement department to ensure an adequate system of internal control. After analyzing the main problems facing the institution, the importance of this study was determined, considering that Internal audit is one of the key sectors of any organization. The design of the Internal Audit Department, responds to the need to start a process of continuous improvement in the services provided Servicesmart S.A. In the first chapter, situational diagnosis, by which was evident a series of shortcomings in the operation of Servicesmart S.A, which determined the starting point for the development of this proposal is detailed. In the second chapter is the theoretical framework, the importance at internal audit highlighting concepts, internal audit its important role within the organization applicability of principles rules, administrative, internal control among others. The third chapter contains the methodological framework in which the nature of the research design, the same population, techniques and tools for data collection in order to provide answers in an orderly and systematic fashion research questions .Chapter four details the proposal for Servicesmart SA. Lastly, there is a brief comment containing the conclusions and recommendations of the research here presented.
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Palabras clave
AUDITORIA INTERNA, CONTROL INTERNO