Auditoría operativa a la gestión del inventario de la empresa "Ecuatoriana de megocios, Ecune S. A." en el primer semestre del año 2014.

Abstract

The project as such, focuses on deficiencies in inventory management which is evident in the Ecuadorian company business, Ecune SA, since it is observed an increase in impairment of inventory and expenses (storage, loading and transport), in addition to breach of manual functions and procedures of employees, which is harming the profits of shareholders. Is chosen the implementation of Operational Audit in order to evaluate internal procedures and controls that are carried within the company through the application of professional skepticism and auditing techniques. It exposed findings that the entity has not timely identified risks relating to inventories, therefore, evidence mishandling of stocks. The audit team prepared a report of conclusions and recommendations on the implementation of the project in order to contribute to the decision of the senior management of the entity