Diseño de procedimientos operativos del departamento de auditoria interna en Inalecsa S. A.
No hay miniatura disponible
Fecha
2016
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil, Facultad de Ciencia Administrativas
Resumen
La falta de procesos en la empresa Inalecsa S.A. ha llevado a que los empleados desarrollen actividades descoordinadas con los objetivos y metas de la organización, afectando así las funciones de los departamentos. Es por esta razón que el siguiente proyecto se enfocó en el diseño de procesos operativos del departamento de auditoría interna en Inalecsa S.A. Para la solución de este problema se tuvo que tomar en cuenta puntos importantes como el de detallar factores que incidan en la mejora de los procedimientos operativos de control mediante fundamentos teóricos y se identificó las falencias en los procedimientos operativos de control de los diferentes departamentos de la empresa. Para tener una mejor percepción del problema que se presenta en la empresa Inalecsa, se acudió a las instalaciones de dicha compañía para elaborar el estudio de campo que otorgue la posibilidad de recolectar información directa y así obtener los resultados precisos que muestren la realidad de los hechos. Para ello se encuestó al personal de la empresa Inalecsa S.A. y se realizó entrevistas al Gerente Administrativo Financiero, Gerente de Marketing y Ventas, Gerente de Recursos Humanos. Finalmente, para el diseño de los procedimientos operativos del departamento de auditoría interna se identificó la estructura organizacional de los departamentos de la empresa en la actualidad, se desarrollaron flujogramas de proceso operativos de los diferentes departamentos y se brindó un adecuado servicio y documentación apropiada para la realización de las diversas actividades de control de los departamentos.
The lack of processes in the company Inalecsa S.A. He has led employees to develop uncoordinated activities with the objectives and goals of the organization, thus affecting the functions of the departments. It is for this reason that the next project focused on the design of business processes internal audit department in Inalecsa S.A. To solve this problem had to take into account important points such as detailing factors that affect the improvement of operational control procedures using theoretical fundamentals and shortcomings identified in the operational procedures of control of the different departments business. To get a better perception of the problem presented in the company Inalecsa, he went to the premises of that company to develop the field study that gives the possibility of collecting direct information and obtain accurate results that show the reality of the facts . To this it was surveyed to company personnel Inalecsa S.A. and interviews was made to the Administrative and Financial Manager, Administrative Manager of Marketing and Sales Department, Administrative Manager of the Human Resources department. Finally, for the design of the operating procedures of internal audit department organizational structure of the departments of the company is currently identified, developed flowcharts operational process of the different departments and adequate service and appropriate documentation was provided for the implementation of the various control activities departments.
The lack of processes in the company Inalecsa S.A. He has led employees to develop uncoordinated activities with the objectives and goals of the organization, thus affecting the functions of the departments. It is for this reason that the next project focused on the design of business processes internal audit department in Inalecsa S.A. To solve this problem had to take into account important points such as detailing factors that affect the improvement of operational control procedures using theoretical fundamentals and shortcomings identified in the operational procedures of control of the different departments business. To get a better perception of the problem presented in the company Inalecsa, he went to the premises of that company to develop the field study that gives the possibility of collecting direct information and obtain accurate results that show the reality of the facts . To this it was surveyed to company personnel Inalecsa S.A. and interviews was made to the Administrative and Financial Manager, Administrative Manager of Marketing and Sales Department, Administrative Manager of the Human Resources department. Finally, for the design of the operating procedures of internal audit department organizational structure of the departments of the company is currently identified, developed flowcharts operational process of the different departments and adequate service and appropriate documentation was provided for the implementation of the various control activities departments.
Descripción
Pdf
Palabras clave
Control interno, Auditoría, Procesos, Procedimientos, Evaluación