Auditoría operacional para comercial San Francisco Comsafran Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

ABSTRACT The Operational Audit was carried out on Comercial San Francisco COMSAFRAN CIA. LTDA. was executed to know the situation in which the company was in its four branches applying the COSO III model that will allow knowing the weaknesses of the control system that the organization owns as well as to evaluate the performance of the main operations that are executed within it, therefore the study focused on the six operational processes such as sales, purchases, warehouse, cash, logistics and post-sale that the hardware store has, finding errors within the execution of the mentioned processes. As a result of executing the audit, the respective final report was prepared where it was stipulated that the organization does not have an adequate control system, within its weaknesses were found the lack of control to the execution of the process, ignorance of the accounting system, poor delimitation of functions, lack of employee training and lack of enforcement of personal recruitment policies. While in the analysis of the flowcharts both in the matrix and in the different branches it was found the lack of knowledge about the products, excessive delay in sales, non-existence of a product transfer process, and misuse of the accountant system, as a recommendation, it is important to implement an adequate internal control system. for the organization, as well as a continuous training plan, define a manual of functions and general processes for the organization, covering in this way all the activities that are developed in it.