Auditoría de gestión de inventarios a Almacenes Artefacta en la ciudad de Quito, provincia de Pichincha, período 2017

Abstract

The following investigation's objective to perform an inventory management audit of Almacenes Artefacta in Quito city, Pichincha province, 2017; through the application of the phases of the audit process, aimed at determining the level of use and application of resources under parameters of efficiency, effectiveness, economy, and ethics. As part of the work methodology, the processes of internal control, administration, and management in the area of inventories were evaluated; At the same time, data was used about the items that correspond to the inventory, control system and the management of purchases and sales; Techniques were also used such as surveys applied to personnel in the inventory area, interviews with key officials, observation, and documentary review; At the same time, data and information were extracted from the object of study and from the real environment of the company. Among the most significant results were identified: inventory returns, inconsistencies in physical findings, insufficient physical space, as well as inadequate storage signals and poor visibility in safety signals. Therefore, recommendations have been made such as: adopting preventive and corrective actions in order to reduce the risk present in inventory control processes and activities, as well as to demand compliance with the internal and external regulations to which the company is subject.