Manual de procedimientos para mejorar los servicios de auditoría externa en la empresa Consulglobal S.A
Fecha
2021
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Editor
Universidad de Guayaquil
Resumen
En la presente investigación se definió como un problema muy importante la ausencia de
un manual de procedimientos donde se especifique de forma adecuada la organización que requiere
la compañía Consulglobal S.A. al momento de prestar sus servicios de auditorías externas a cada
uno de sus clientes. La empresa espera que mediante la elaboración un manual de procedimientos
completo, junto con un organigrama y flujograma se defina cada una de las actividades que se
requiere dentro de la compañía, y con ello se evitan el exceso de costos, perdida innecesaria de
tiempo y con unas buenas recomendaciones el acceso a tener una cartera de clientes más amplia
dentro del mercado.
El manual de procedimientos es una herramienta muy útil para esta compañía, se espera
adjuntar cada una de las funciones a realizar, el personal que requiere cada una de las asignaciones
y el material necesario para cumplir con el trabajo, esto debido a que la empresa presenta escasez
de equipos electrónicos para cada uno de sus trabajadores, y planeando de forma adecuada se
podría cumplir con cada uno de los tiempos que requiere un servicio de auditoría externa y demás
servicios que brinda la compañía.
El organigrama se considera una herramienta muy importante, ya que permitirá definir cada
uno de los puestos y a cuantos trabajadores tendrán a cargo, y por medio del flujograma se
explicará cada una de las actividades desde inicio, todo lo que conlleva y un fin, dando por
culminado a actividad el servicio que realiza la compañía
In the present investigation, the absence of a procedure’s manual was defined as a very important problem where the organization required by the company Consulglobal S.A. is adequately specified. at the time of providing its external auditing services to each of its clients. The company hopes that by drawing up a complete procedure’s manual, together with an organization chart and flow chart, each of the activities required within the company will be defined, thereby avoiding excess costs, unnecessary waste of time and with some good recommendations the access to have a broader portfolio of clients within the market. The procedures manual is a very useful tool for this company, it is expected to attach each of the functions to be performed, the personnel required for each of the assignments and the material necessary to fulfill the work, this because the company presents shortage of electronic equipment for each of its workers, and by planning properly it could meet each of the times required by an external audit service and other services provided by the company. The organization chart is considered a very important tool, since it will allow defining each of the positions and how many workers will be in charge, and through the flow chart each of the activities will be explained from the beginning, everything that it entails and an end, giving for the service carried out by the company has been completed
In the present investigation, the absence of a procedure’s manual was defined as a very important problem where the organization required by the company Consulglobal S.A. is adequately specified. at the time of providing its external auditing services to each of its clients. The company hopes that by drawing up a complete procedure’s manual, together with an organization chart and flow chart, each of the activities required within the company will be defined, thereby avoiding excess costs, unnecessary waste of time and with some good recommendations the access to have a broader portfolio of clients within the market. The procedures manual is a very useful tool for this company, it is expected to attach each of the functions to be performed, the personnel required for each of the assignments and the material necessary to fulfill the work, this because the company presents shortage of electronic equipment for each of its workers, and by planning properly it could meet each of the times required by an external audit service and other services provided by the company. The organization chart is considered a very important tool, since it will allow defining each of the positions and how many workers will be in charge, and through the flow chart each of the activities will be explained from the beginning, everything that it entails and an end, giving for the service carried out by the company has been completed
Descripción
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Palabras clave
MANUAL , PROCEDIMIENTO, ESTADOS FINANCIEROS, PROCEDIMIENTOS, AUDITORÍA, FUNCIONES, SERVICIOS
Citación
APA