Auditoría Operativa a la Empresa NEYMATEX Corporación Textil en la ciudad de Guano, provincia de Chimborazo, período 2014

Abstract

The Operational audit to the Company Neymatex Corporation Textil of the city of Guano, province of Chimborazo, Has as purpose of evaluating the operational processes of human resources, Control of inventories and accounts receivable that limited the company the achievement of the objectives, focusing on administrative management. For its development, internal control questionnaires were used applying the COSO II method, so the critical areas can be determine, and to establish alternative measures through the elaboration of flowcharts of processes which helped to detect the following findings: They don´t have an ethics code, Nor a manual of functions in which all the responsibilities of each one of the employees are recorded; in addition the manager does not directly evaluate the performance of the officials; for which it is recommended to implement the manual so that each employee fully fulfills its functions, and the manager routinely evaluates its performance. To which it is recommended to continue promoting the growth of the national and international textile market, implement the recommendations issued in the audit report, in order to improve each of the processes of human resources, inventory control and accounts receivable; the same ones that were evaluated, achieving the objectives the guarantee the general welfare of the company.