Auditoría operativa a los procesos administrativos y su repercusión en la rentabilidad de la empresa Ferretería y riegos el titán del cantón El Empalme año 2017

This research work was developed in the company Hardware and Irrigation El Titán located in the corner of El Empalme, a company dedicated to the sale of hardware items in general and irrigation systems for agricultural purposes. The objective of the present investigation that deals with the operativ...

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Detalles Bibliográficos
Autor: Siguencia de la Cruz, Lesbia del Rocío
Tipo de recurso: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2018
País:Ecuador
Institución:Universidad Técnica Estatal de Quevedo
Repositorio:Repositorio Universidad Técnica Estatal de Quevedo
Idioma:español
OAI Identifier:oai:repositorio.uteq.edu.ec:43000/3669
Acceso en línea:http://repositorio.uteq.edu.ec/handle/43000/3669
Access Level:acceso abierto
Palabra clave:Auditoría
Procesos administrativos
Rentabilidad
Ferretería
Descripción
Sumario:This research work was developed in the company Hardware and Irrigation El Titán located in the corner of El Empalme, a company dedicated to the sale of hardware items in general and irrigation systems for agricultural purposes. The objective of the present investigation that deals with the operative audit is to evaluate the repercussion to the administrative processes in the areas of sales, inventory and accounting of the company, since it does not have an examination that validates the processes that are carried out in the company, affecting decision making by management, and may affect the decrease in the profitability of the organization. The research was based on developing the conceptual, theoretical and legal basis on the incidence of the operational audit throughout its development. The methodology covered the use of explanatory and descriptive research. The analytical, deductive and inductive methods were used as research methods. As a population and study sample, the operations carried out were analyzed through the elaboration of internal control questionnaires in the area of purchases, sales, and accounting. The analysis of results included the application of questionnaires and determination of inherent risk, risk of control, risk of detection of operational audit among other resources used for the generation of conclusions and recommendations in the development of the present investigation, which seeks to benefit from direct way to managers and officers of the company providing them with information that affects correct decision-making and indirectly to customers who are provided with the goods and services provided by this company.