Auditoría de Gestión al componente de ventas de “A Y A ELECTRODOMÉSTICOS”, provincia de Loja, Año 2023
The Curricular Integration Work was developed due to the fact that within the business there was evidence of the lack of continuous evaluation of policies and internal controls in the merchandise commercialization activities. The objective of this work was to apply the management audit to the sales...
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| Format: | bachelorThesis |
| Jezik: | spa |
| Izdano: |
2024
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| Online dostop: | https://dspace.unl.edu.ec/jspui/handle/123456789/31336 |
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Označite | Izvleček: | The Curricular Integration Work was developed due to the fact that within the business there was evidence of the lack of continuous evaluation of policies and internal controls in the merchandise commercialization activities. The objective of this work was to apply the management audit to the sales component of “A Y A ELECTRODOMESTICOS” in order to evaluate the efficiency and effectiveness of the operations, and subsequently, to establish conclusions and recommendations that contribute to increase the business management. Among the methods used in this research are the deductive, inductive and analytical methods that allowed the development of the audit process starting from Phase I Preliminary Knowledge, the previous visit to the facilities of “A Y A ELECTRODOMÉSTICOS” was carried out, gathering the information and documentation essential for the development of the management audit. In Phase II Planning, the planning memorandum and the audit risk matrix were prepared and the subcomponents to be audited were determined. In Phase III Execution, based on the procedures proposed in the audit programs, the internal control system was evaluated to establish the level of risk and confidence in the operations carried out and if there is compliance with the established objectives, obtaining as a product, significant findings, which were detailed in the narrative cards with the respective evidence. In Phase III Execution, based on the procedures proposed in the audit programs, the internal control system was evaluated to establish the level of risk and confidence in the operations carried out and if there is compliance with the established objectives, obtaining as a product, significant findings, which were detailed in the narrative cards with the respective evidence. In addition, management indicators were applied to determine the degree of efficiency and effectiveness in sales. In Phase IV, Communication of Results, a final report was issued containing the general and specific results; and finally, in Phase V, Follow-up, a timetable was established for compliance with the recommendations. At the end of the management audit in the company “A Y A ELECTRODOMÉSTICOS”, the conclusions and recommendations of the research work are presented and will serve as a support tool for decision making. |
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