Auditoría de gestión de la distribuidora de productos de consumo masivo de la línea Nestlé período enero 2013 a diciembre 2014

Abstract

The management audit of product distributor of mass consumer of Nestlé was carried out with the objective of evaluating the operational management, the results obtained, as well as, the effectiveness of the management, in relation to the objectives and goals. They will determine the degree of economy, effectiveness and efficiency in the use of resources. Thus establishing the ethical values of the organization, the control and prevention of ecological damage. Also, the quality of goods constituted and the Socio-economic impact derived from its activities. It is developed through internal control questionnaires that apply Coso II and indicators. The result of the control procedures is known by the preparation of the audit report, with the conclusions, and follow-ups. They allow the managers to know the actual situation of the organization that allow making decisions for the benefit of the distributor. So it is recommended: The implementation of controls on inventories in the income and output of the merchandise; Fort the new admission of personnel is recommended, carry out the selection processes according to the characteristics and profile of the position required by the distributor.