Auditoría de control interno de los procesos de ventas y distribución de la Empresa “DIPOAL” Cía. Ltda. de la provincia de Chimborazo, durante el período 2014

Abstract

The current research is an internal control audit of the sales and distribution processes for “DISPOAL” Limited Company of Chimborazo, during 2014 in order to detect posible failures and non-fulfillment. To carry out the audit, it was necessary to use to research techniques like Internal Control questionaires based on COSO II, surveys, and fulfillment tests which allowed having the following findings: The Company does not make any control on the procedures carried out by the officials, the product diversion and loss, and the lack of commercialization strategies and management indicators. That is why it is recommended to apply and carry out effective and efficient sales and distribution processes in order to reach the goals of the Company, carry out permanent personnel training so that, it will allow improving and controlling the commercialization process of the product, in addition it will also be posible to focus on the objectives planed by the Company.