Diseño de guía para la implementación de la Norma Internacional de auditoria NIA 501-parte A, en la valuación de inventarios de la empresa UNIDROGAS S.A.

Abstract

The company Unidrogas S.A. he/she has like social object the commercialization and distribution of medications for the human consumption. It has headquarters in Barranquilla, Medellín and Bucaramanga, endowed with computer and technological systems that offer agility and security in the administrative processes and of distribution, cellars equipped with tools for the conservation of the good state of the products, according to the specifications made by the laboratories. At the present time UNIDROGAS S.A. it has completed to fullness the design stages, installation, revision and necessary improvement for the effective implementation of their system of management of the quality according to the requirements of NTC-ISO 9001:2008. As a result of the grant audit carried out by ICONTEC a favorable concept it was obtained on the part of the team auditor, indicating that the Certification of the Process of Commercialization and Distribution of Medications for the Human Consumption through Bids and Direct Sales, are an entire fact from 2013. The implementation of international norms of audit in the technical and administrative processes of the company, specifically in in the inventory rating, it offers to the company a competitive lifestyle in the commercialization and distribution of medications for the human consumption, optimizing processes and always looking for the continuous improvement.