Desarrollo de estrategias para la mejora del control interno en el Centro de Distribución (CEDI) Bucaramanga como resultado de su evaluación.

Abstract

The role played by the modern auditor has changed in recent years, market guidelines and new economic models accompanied by technology increasingly require internal control to mitigate the risks inherent to each activity. Internal and external regulations disseminate norms or laws aimed at establishing mechanisms that in some way guarantee the reliability and transparency of operations; such as the NISR 4400 International Standards for Related Services, which provide us with guidelines on the professional responsibilities of the auditor when carrying out a work of both financial and non-financial information, in order to issue a report with results of findings for its due presentation and decision making to improve these. This is why this work has the purpose of developing strategies to improve internal control in the distribution center (CEDI) of Bucaramanga as a result of its evaluation by applying what is established in the NISR 4400, by means of an audit made to said CEDI, obtaining as a result the issuance of a report under the parameters of the aforementioned norm, this will allow the Santander Incubator to assess the risks, know why it is important to identify them and anticipate these situations of uncertainty in order to respond to said threats in order to continue Positioned in the market as one of the best companies and remain competitive in the market.