Auditoria de gestión aplicada al departamento de compras de Continental Tire Andina S.A. periodo 2018

Abstract

The integrative project entitled Audit of Management applied to the purchasing department of Continental Tire Andina S.A. Period 2018, was executed to analyze the operations carried out by the different sub components that department has: corporate services, materials and spare parts, raw materials and imports. The work consists of four chapters in which one can find: Chapter I is based on the general information of the company with its policies, procedures and organization in general; Chapter II contains the theoretical framework on which the management audit is based, its objectives, tools and regulations for its correct application; Chapter III develops the practice of the audit with its four phases: preliminary planning, specific planning summarized in the evaluation of the internal control system, execution and communication of results with the audit report that contains the conclusions and recommendations to which it came with the development of the tests presented. The findings of the audit for each sub-component plus management indicators for the measurement of compliance with objectives and levels of efficiency of operations that will allow continuous monitoring of the department's activities are detailed in the audit report that contains: comments, conclusions and recommendations that can help the company to strengthen the weaknesses found.