Aplicación de auditoria administrativa para la optimización de los procesos a SEMIL.S.A.
No hay miniatura disponible
Fecha
2017
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Cada negocio tiene un sistema de controles internos. Pequeñas empresas probablemente
dependan de la suerte y la honestidad de uno o dos empleados de oficina. Las pequeñas
empresas confían en sus auditores independientes para revisar su sistema una vez al año
mientras que las grandes emplean a uno o más auditores internos de su personal. Finalizado el
trabajo de investigación en SEMIL S.A., se pudo determinar que la organización carece de
políticas y procedimientos que permitan fortalecer la estructura de la misma y conseguir
buenos resultados de las actividades. La auditoría incluye el estudio de los procesos para
planificar, organizar, dirigir y controlar las operaciones; Sistemas para medir, reportar y
monitorear el desempeño, acciones tomadas por la gerencia y otras partes para mejorar la
gestión del riesgo y aumentar la probabilidad de que se logren los objetivos y metas
establecidos. Mientras se desarrollaba la investigación se estudiaron los diversos
procedimientos de la empresa, donde la mayoría fueron improvisados, que ocasiona
inconvenientes en las actividades, por tal motivo la empresa debe optar con crear un
departamento de auditoría que permita evaluar cada área especialmente a los riesgos que se
puedan exponer y que perjudique a gran escala a la organización, también que contribuya al
desempeño laboral, control de actividades, planificación y mejora de la comunicación interna.
La auditoría tiene el propósito de fortalecer las debilidades, mejorar los resultados contables y
financieros, desarrollo del talento humano.
Each business has a system of internal controls. Small businesses probably depend on the luck and honesty of their one or two office clerks. Small businesses rely on their independent auditors to review their system once a year and large companies employ one or more internal auditors of their staff. After the research work in SEMIL S.A., it was possible to determine that the company lacks policies and procedures that allow to strengthen the structure of the company and obtain good results of the activities. The audit includes the study of processes for planning, organizing, directing and controlling operations; Systems to measure, report and monitor performance, Actions taken by management and other parties to improve risk management and increase the likelihood of achievement of established goals and targets. While the investigation was carried out, the various procedures of the companies were studied, where most of them were improvised, which causes inconveniences in the activities. For this reason the company should choose to create an audit department that allows to evaluate each area especially the risks that can expose and that damages to large scale the company, also that contributes to the work performance, control of activities, planning and improvement of the internal communication. The audit is intended to strengthen weaknesses, improve accounting and financial results, and develop human talent.
Each business has a system of internal controls. Small businesses probably depend on the luck and honesty of their one or two office clerks. Small businesses rely on their independent auditors to review their system once a year and large companies employ one or more internal auditors of their staff. After the research work in SEMIL S.A., it was possible to determine that the company lacks policies and procedures that allow to strengthen the structure of the company and obtain good results of the activities. The audit includes the study of processes for planning, organizing, directing and controlling operations; Systems to measure, report and monitor performance, Actions taken by management and other parties to improve risk management and increase the likelihood of achievement of established goals and targets. While the investigation was carried out, the various procedures of the companies were studied, where most of them were improvised, which causes inconveniences in the activities. For this reason the company should choose to create an audit department that allows to evaluate each area especially the risks that can expose and that damages to large scale the company, also that contributes to the work performance, control of activities, planning and improvement of the internal communication. The audit is intended to strengthen weaknesses, improve accounting and financial results, and develop human talent.
Descripción
Palabras clave
ANÁLISIS AUDITORIA, PROCESOS, EMPRESA, DESARROLLO DE ACTIVIDADES