Examen de auditoría integral al área de comercialización de la empresa farmacéutica Pharmafood´s Cia. Ltda., en el período comprendido entre el 1 de enero al 31 de diciembre de 2012

Abstract

In response to the need of the pharmaceutical company Pharmafood's Cia. Ltda., And the author of the thesis, committed to the delivery of this study that seeks to provide a tool for managers to implement a methodology, they will maintain their business permanently. We must emphasize that there beforehand the willingness of directors to change the product line currently on the market, which in his view have not had the expected response. Given the negative balance in the number of people who buy existing products and the growing need for continuous improvement, it is my desire to collaborate with the outcome of this study to establish key points that lead to establish the feasibility and need for a substantial change in their activities. This thesis is an outlier analysis Trade, the study is directed to investigate, guide and show what were the strengths, weaknesses, opportunities and threats that had the company, in the analyzed period, the same as They will be presented in a final report, making it the added value that our profession should contribute in this kind of work. Finally the scenario described in our thesis plan was found; and implementation of the Integral Audit in all its aspects, such as the validation of the figures presented in the financial statements relating to the accounts involved in the marketing process and application of the rules in force to date, affecting to this particular area.