Browsing by Author "Torres Herrera, Andrea Lucrecia"

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Auditoría de gestión al departamento de producción de muebles El Carrusel C. Ltda. (Grupo Eljuri)
(2018) Aucay Pauta, Pedro Esteban; Torres Herrera, Andrea Lucrecia; López Córdova, Miriam Elizabeth
The furniture company "El Carrusel C. Ltda" is an establishment dedicated to manufacturing home furnishing and the office: it is oriented to the middle and upper class and it exports its products mainly to Panama working upon request. Recognizing the importance of Management auditing, as well as its value by making decisions, an evaluation was done under the principles of efficiency, efficacy and economy to the production component. The process was completed within the period from January 1st to December 31th 2017 in order to establish the fulfillment of objectives and goals expected by the organization. This work is divided in three sections. The first chapter contains the entire information about the company, the second one, chapter two, details the auditing theoretical framework, in addition to its processes and techniques used by the auditors, and the last chapter develops the audit practice based on these four following phases: preliminary planning, specific planning, execution and communication of results. Overall, the development of the project consisted in analyzing each of the procedures accomplished within the production department as well as the internal and external regulations that operates the enterprise functioning. Besides, an evaluation of the internal control system was made to determine critical points of the organization, capable of developing an audit program, in order to obtain sufficient, competent and relevant evidence to support the audit findings in the application of the respective examination.