Auditoría de gestión a Almacenes Lira Cía. Ltda. Periodo 2021

Abstract

The present integrative project entitled “MANAGEMENT AUDIT OF ALMACENES LIRA CIA. LTDA., PERIOD 2021”, aims to evaluate the efficiency, effectiveness and economy of the commercial system of Almacenes Lira Cía. Ltda., which focuses on the commercialization of fabrics and textile supplies. Since this integrative project focuses on a management audit, a methodology proposed by the International Standard on Auditing and Assurance of the NIIAS and the existing methodological framework was chosen. The work is divided into four chapters. The first chapter addresses the general aspects of the company. The second chapter develops the theoretical framework, which serves as a guide to the concepts used in the audit. In the third chapter, the management audit was carried out, which is subdivided into several sections such as: Phase 1 Preliminary Planning, Phase 2 Specific Planning, Phase 3 Execution and Phase 4 Communication of Results. To conclude, in the fourth chapter, conclusions are made about the current state of the company and recommendations are offered once the audit was completed. As a result, differences, variations and omissions were evidenced through the findings found, which allowed us to generate recommendations to guarantee and strengthen an improvement in the management of processes and efficiency and effectiveness within the company.