Examen de auditoría integral a los procesos de compras e inventarios, aplicado a Importadora Ortega Cía. Ltda., período 2012

Abstract

This work entitled: Comprehensive review of the procurement processes and inventory, applied to Ortega Cia Importadora audit. Ltda, period 2012, was developed with the aim of applying methods and audit procedures in obtaining and analyzing relevant and sufficient evidence of findings detected, the same that will be presented in the audit report with the corresponding recommendations Ortega importing company dedicated to the sale of building materials, is facing the problem that causes the inventory management, why the implementation of a comprehensive audit is necessary, with approaches to the analysis of the reasonableness of the reflected balance Balance Sheet at December 31, 2012 , the internal control over procurement processes , accounting and storage of goods , compliance with laws, regulations, or ordinances which is subject to and the application of performance indicators to determine the level efficiency , effectiveness and quality of human resources , material and financial resources with which the entity has