Análisis de riesgos de fraude en el proceso de ventas en la Empresa Electro Instalaciones A&A

Abstract

ABSTRACT This thesis analyzing risk of fraud in the process of SALES for which first general aspects that are the basis for the implementation of the proposed analysis is proposed , taking information from ELECTRO FACILITIES A & A , such as mission, vision , values, goals , organizational crossed a SWOT analysis as well as basic financial analysis of the company for the Administration under the proposed Ruby Mejia Quijano, in his book " Risk management- a business approach " RISICAR the same method that has succeeded in organizations in which they have been applied . Besides establishing that fraud and basically the process and stages of risk management given by the author mentioned above is , this process allows managing risk comprehensively in this case apply to the process SALES it perform activities such as Generation order , Development of the bill of sale, registration of the sale, distribution and delivery , payment by the customer , adjustments returns, discounts, and perform risk maps that help us identify which or events which are considered more risky for the company, then the existing control measures analyzes and propose new measures to mitigate those risks if necessary. Was obtained as a result of applying the method RISICAR risks: Failed Generation Order, Payment Fraud by the customer and Omission in the Register of Sales.