Auditoría de gestión a la Distribuidora Roceluma Cia. Ltda. período 2016

Abstract

The present integrating project “Management audit to the Distributor Roceluma Cia.Ltda., period 2016”, was conducted with the sole purpose of evaluating the degree of efficiency, efficacy, and economy minded for the use of the material and financial resources in the daily activities of the distributor. The exam was applied to the following components; sales and credits, delivery logistics, and warehouse divided in three chapters. Chapter One: Every detail related to the conceptualization of the management audit is hereby approached. Chapter Two: Information about the distributor was compiled. Chapter Three: The practical enforcement of the auditing was held consisting of four stages: First stage: Preliminary planning; the auditing team became familiar with the activities of the distributor. Specific planning; the preliminary evaluation of the control system was executed. Second stage: Implementation; the auditing programs were conducted and the work documents are developed in order to acquire enough evidence, which is relevant and suitable, to support the findings that provide a final report as a result. Third stage: Finally, the results were notified during a conference. Fourth stage: The recommendations resulted from the audit are followed and monitored. Chapter Four: Recommendations and conclusions are emitted on the present integrating project, as means to the end of contributing to the improvement of the company.