Planificación del proceso de auditoría de gestión del año 2019 al comercial y comisariato económico “Comicomec Cía Ltda”

Abstract

This study aims to plan the management auditing process in 2019 with reference to the commercial and economic wholesale store COMICOMEC CIA LTDA, that deals with mass consumer products sale without having considered an appropriate diagnostic evaluation. The research is focused on a qualitative approach, as it is based on the study and analysis of features and how to develop the processes, activities and resources used in the administrative management. Furthermore, the research level is descriptive with no experimental design. With reference to the different classifications of the processes, a documental study was conducted about specialized bibliography and a field study to get firsthand data, throughout the techniques such as inquiry and interview. As a result of the internal control planning, it was determined that there is no staff evaluation due to the lack of a human resources department in the enterprise organizational structure, and at the same time there is an incorrect identification and evaluation of the risks and no application of recommendations determined in the previous auditing, which showed the necessity of an auditing unit. It was elaborated a report of internal control with the components of COSO I, to improve the management processes. In conclusion, the plan of the auditing process provides the entrepreneur a practical tool to establish the ways, resources and appropriate timing in order to reach the best results. It is recommended to apply the management auditing planning process suggested, as it consists in a support to reach efficiency and efficacy of the terms.