Auditoría operacional a la Industria Sacha Textil, del cantón Riobamba, provincia de Chimborazo, del período comprendido entre el 1 de enero al 31 de diciembre 2012

Abstract

This thesis is the development of “ an operational audit of the SACHA TEXTIL Industry, located in Riobamba Canton, Province of Chimborazo from 1st of January to December 31 during 2012”. Identified problems: lack of policies for hiring staff, inadequate inventory control and lack of documentation, support of the several manufacturing processes in addition to the inadequate segregation of duties. The study begins with concepts about: operational audit, objectives, scope, importance, stages of the same one and internal control, which allowed defining the theoretical basis of the investigation. In regard to methodological framework this was explanatory, explanatory and descriptive nature, since, collecting and analyzing data from documents directly related to the reality of the industry demonstrates the feasibility of the idea to defend. Finally, the proposal consists in three stages of audit: the first stage is broken down in: preliminary planning which allowed identifying and understanding facts, activities and practices of the industry, which incised the development of the audit; the specific planning that was oriented to the corresponding activities to assess the process of hiring staff, inventory control and production, through internal control; the second stage of the audit was routed to a detailed examination of critical areas through process flowcharts, operational indicators and the audit report is presented in the final stage, by being this, the result of the performed evaluation, turning it into an effective control tool of the development of the activities of each operational process, promoting corrective actions to the existing problems.