Auditoría de Gestión a los Procesos de Comercialización de la Distribuidora Mejía en el segundo semestre del año 2012

Abstract

In Ecuador the distributors of essential goods must trun management auditing on trading operations to avoid economic loss referring to sales and purchases, the Managerial must hire an auditor who is support to the growth of the company. The auditor will determine the failings and will issue a professional report, to improve different areas at Comercial Distributor "MEJIA", Like internal control, processes, auditory, purchases, inventories commercialization, profitability, policies, financial, information. The management auditing was carried out at Distributor "MEJIA”, to evaluate the operational management and the results achieved, as well as, managerial efficiency of sales and purchases according to the objectives and targets. This research will determine the degree of economy of sales and purchases, commercial effectiveness and efficiency, thus establishing the etic values of the company, as well the cuality of products offered, and, the socio-economic impact coming from this activity. The result of the processes was the final audit report, conclusions, recommendations and monitoring. The audit Report allowed to the managerial to know the company is real situation permitting and opportune decision making based on previous research and results from auditing report that shows uncovering administrative weaknesses. The processes of commercialization are a sequence of activities in order to obtain the expected sales, archieve profitability and monitoring the activities of the MEJIA Distributor.