Diseño de manual de auditoria a la clínica asistencia dental, Dentalassist C. Ltda.
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La investigación desarrollada sienta sus bases en el análisis del proceso de auditoria según criterios de autores e investigadores, de igual manera se detalla la planificación de la auditoria y el vínculo que tiene la misma con el control interno, atendiendo a que la auditoría evalúa la eficiencia del control en las organizaciones. Por otro lado se analizan las bibliografías relacionadas con los procesos de auditorías relacionados con los diferentes subsistemas de contabilidad, o sea, efectivos, inventarios, cuentas por cobrar y pagar, los activos fijos tangibles entre otros. La investigación que se presenta fue posible considerando el aporte de las metodologías de la investigación, el análisis de los criterios de autores reconocidos en este tema permitieron identificar el tipo de investigación a emplear, su diseño, la correcta determinación de los métodos, entender las técnicas y su diferenciación de los instrumentos para la adecuada elaboración de la guía de encuesta, su efectividad en la aplicación y posterior tabulación y análisis de los resultados. El trabajo de titulación dirigido a diseñar un manual de auditoria para la Clínica ASISTENCIA DENTAL, DENTALASSIST C. LTDA., evidencia que contar con un documento practico en manos de profesionales que no son necesariamente del perfil económico y contable, y que puede ser perfectamente aplicable es posible, sobre todo utilizando un lenguaje excepto de tecnicismos. El manual diseñado es una efectiva herramienta para prevenir y detectar irregularidades y falencias por parte de los ejecutivos de la Clínica.
The research developed is based on the analysis of the audit process according to the criteria of authors and researchers, as well as detailing the planning of the audit and the link it has with internal control, given that the audit assesses the efficiency of control in organizations. On the other hand, the bibliographies related to the auditing processes related to the different accounting subsystems are analyzed, that is, cash, inventories, accounts receivable and payable, tangible fixed assets among others. The research that was presented was possible considering the contribution of the research methodologies, the analysis of the criteria of recognized authors in this topic allowed to identify the type of research to be used, its design, the correct determination of the methods, understand the techniques and its differentiation from the instruments for the adequate preparation of the survey guide, its effectiveness in the application and subsequent tabulation and analysis of the results. The titling work aimed at designing an audit manual for the DENTAL ASSISTANCE Clinic, DENTALASSIST C. LTDA., Shows that having a practical document in the hands of professionals that are not necessarily of the economic and accounting profile, and that may be perfectly applicable It is possible, especially using a language except technicalities. The manual designed is an effective tool to prevent and detect irregularities and shortcomings by the executives of the Clinic.
The research developed is based on the analysis of the audit process according to the criteria of authors and researchers, as well as detailing the planning of the audit and the link it has with internal control, given that the audit assesses the efficiency of control in organizations. On the other hand, the bibliographies related to the auditing processes related to the different accounting subsystems are analyzed, that is, cash, inventories, accounts receivable and payable, tangible fixed assets among others. The research that was presented was possible considering the contribution of the research methodologies, the analysis of the criteria of recognized authors in this topic allowed to identify the type of research to be used, its design, the correct determination of the methods, understand the techniques and its differentiation from the instruments for the adequate preparation of the survey guide, its effectiveness in the application and subsequent tabulation and analysis of the results. The titling work aimed at designing an audit manual for the DENTAL ASSISTANCE Clinic, DENTALASSIST C. LTDA., Shows that having a practical document in the hands of professionals that are not necessarily of the economic and accounting profile, and that may be perfectly applicable It is possible, especially using a language except technicalities. The manual designed is an effective tool to prevent and detect irregularities and shortcomings by the executives of the Clinic.
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Palabras clave
DISEÑO, MANUAL, AUDITORIA