Título: | Auditoria administrativa para la optimización de los procesos en la empresa “Alric S.A.” |
Autores: | Muñoz Zambrano, Susana Elizabeth ; Zamora Freire, Heydi Michell |
Tipo de documento: | texto impreso |
Editorial: | Universidad de Guayaquil Facultad de Ciencias Administrativas, 2019-01-17T15:34:33Z |
Nota general: | openAccess |
Idiomas: | Español |
Palabras clave: | Contaduria Pública Autorizada , Facultad de Ciencias Administrativas , Tesis - Contaduria Pública Autorizada |
Resumen: |
Hoy en día las empresas no tienen sistemas de controles internos, probablemente dependen de la suerte y la honestidad de uno o dos empleados en sus oficinas. La auditoría incluye el estudio de los procesos para planificar, organizar, dirigir y controlar las 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, lo que ocasiona inconvenientes en las actividades, por tal motivo la empresa debe optar con crear un departamento de auditoria que permita evaluar cada área. Finalizado el trabajo se pudo determinar que la empresa carece de políticas y procedimientos que permitan fortalecer la estructura de la empresa y conseguir buenos resultados de las actividades. Nowadays companies have a system of internal controls; probably depend on the luck and honesty of one or two employees in their offices. SMEs rely on their independent auditors to review their system once a year and large companies employ one or more internal auditors of their staff. The audit includes the study of the processes to plan, organize, direct and control operations; Systems to measure, report and monitor performance. Actions taken by management and other parties to improve risk management and increase the likelihood that the established objectives and goals will be achieved. The audit is intended to strengthen weaknesses, improve accounting and financial results, development of human talent. While the investigation was being carried out, the different procedures of the companies were studied, where most of them were improvised, which causes inconveniences in the activities, for this reason the company must choose to create an audit department that allows evaluating each area especially the risks that they can expose and harm the company on a large scale, also contributing to work performance, control of activities, planning and improvement of internal communication. After the research work in the company ALRIC S.A., it was determined that the company lacks policies and procedures to strengthen the structure of the company and achieve good results from the activities. |
En línea: | http://repositorio.ug.edu.ec/handle/redug/37376 |
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