Auditoria operativa para identificar falencias en inventarios de Dapromach S.A.
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación se basa en la ejecución de una Auditoría Operativa, que tiene como objetivo analizar y evaluar la eficacia de los procedimientos establecidos para la ejecución de las actividades realizadas en el área de Inventario, con el fin de identificar anomalías o falencias en los procesos de las operaciones y a su vez implementar las debidas correcciones que permitan el mejoramiento de la funcionabilidad del área. La problemática del área de Inventario recae sobre la mala estructuración de los manuales de procedimientos y a esto se le suma la falta de control del cumplimiento de los mismos, por estos motivos la compañía presenta situaciones tales como: realidad distorsionada del stock de mercadería, deterioro de productos y por lo antes expuesto la compañía no puede llegar a cubrir su demanda, tanto así que estos incidentes no sólo representan una mala gestión de operaciones para el área sino que ocasionan pérdida de recursos económicos para la compañía.
La propuesta planteada para mejorar la situación del área operativa se basa en tomar como guía los controles existentes en el área, para así mediante un examen crítico evaluar y determinar su nivel de efectividad y si representan algún tipo de riesgo modificarlos y mejorarlos o proceder con la creación de nuevos controles que proporcionen una seguridad razonable en las operaciones realizadas por el área de Inventario.
The present research work is based on the execution of an Operational Audit that aims to analyze and evaluate the effectiveness of the procedures established for the execution of the activities carried out in the Inventory area, in order to identify anomalies or failures in the operation processes and to implement the necessary corrections that allow the improvement of the functionality of the area. The problem of the inventory area is based on the poor structuring of procedural manuals and lack of control of compliance with them, for these reasons the company presents situations such as: distorted reality of the merchandise stock, deterioration of Products and therefore the company cannot meet its demand, so that these incidents not only represent a bad operation management for the area but also cause loss of financial resources for the company. The proposal to improve the situation in the operational area is based on guiding existing controls in the area, so using a critical examination to evaluate and determine their level of effectiveness and if they represent some kind of risk to modify and improve them or proceed with the Creation of new controls that provide reasonable security in the operations carried out by the Inventory area.
The present research work is based on the execution of an Operational Audit that aims to analyze and evaluate the effectiveness of the procedures established for the execution of the activities carried out in the Inventory area, in order to identify anomalies or failures in the operation processes and to implement the necessary corrections that allow the improvement of the functionality of the area. The problem of the inventory area is based on the poor structuring of procedural manuals and lack of control of compliance with them, for these reasons the company presents situations such as: distorted reality of the merchandise stock, deterioration of Products and therefore the company cannot meet its demand, so that these incidents not only represent a bad operation management for the area but also cause loss of financial resources for the company. The proposal to improve the situation in the operational area is based on guiding existing controls in the area, so using a critical examination to evaluate and determine their level of effectiveness and if they represent some kind of risk to modify and improve them or proceed with the Creation of new controls that provide reasonable security in the operations carried out by the Inventory area.
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AUDITORIA OPERATIVA, CONTROL INTERNO, INVENTARIO, PROCESOS