Auditoría operativa aplicada al área comercial y venta a la Empresa Mercadex, período 2017

Abstract

The present Operational Audit investigation applied to the commercial and sales area of the Mercadex company, period 2017, has the objective of verifying and evaluating the processes that the administrative, financial, accounting and sales areas perform, in order to know the compliance with current laws and regulations. In the development of the Audit the tools used were: surveys, employee interviews and findings sheet, compliance with the laws was verified, the degree of efficiency and control efficiency was analyzed through operational indicators, the internal control evaluation was performed through questionnaires applying the COSO II method, obtaining as a result that there is no code of ethics, non-existence of a mechanism for identification, evaluation and response to risks that may affect the fulfillment of goals and objectives, no operational indicators are applied, absence of a system for evaluating staff performance, lack of staff training. Through the Final Audit Report, conclusions and recommendations issued to the administration of the company were established, with the purpose of establishing possible solutions that will help to comply with the personnel selection and hiring policies according to the area where they will be performed, also that operational indicators are applied that will help improve operational processes and the fulfillment of goals and objectives in the company.