Proceso de auditoría operacional a la comercialización de accesorios para vehículos, aplicación en la Empresa Autocentro Cia. Ltda. de la ciudad de Cuenca Ecuador

Abstract

The target of this thesis is the design of an Operational Audit methodology to apply incompanies sellingvehicle accessories; the purpose oftheaudit is helping the companies to achieveimprovements inthe performance of theiractivitiesas well as in the economic performance.

Forthis study, I have obtained information about businesses that sell accessories for vehiclesin our city andcountry, so it was known thatthese businesseshave had a highdegree of development especially in recent years.

Based on the Audit Basis, I propose in this work an Operational Audit methodology to apply in companies that sell accessories for vehicles; as a result of the application of the proposed methodology it is considered that it is essential to make an assessment of internal controlandanalyze financial informationto identify areas ofrisk in the audited companies and thereby provide recommendations to improve their activities.

The applicationof the methodology that I propose in thiswork was done inAutocentrocompanyandthe resultsare presented inthe Audit Reportthat is partof this thesis.