Mejoramiento integral para el proceso de auditoría en puntos de venta de la empresa Unidrogas S.A.

Abstract

Organizations are currently in constant change where each of these seek to stay in the market depending on their resources and capabilities, In this way they direct their efforts towards the achievement of objectives through effective strategic planning that allows them to become more and more competitive. Organizations are beginning to appreciate the need to audit their processes, the main objective of which is to gather important information for the organization, where, after the collection of such information, a thorough evaluation may be carried out in order to reach a judgement, which will contribute to the organization’s sound decision-making and contribute to the process of continuous improvement of the organization in a comprehensive manner. Given the growth and complexity of the audited areas or activities, the methodology and procedures carried out at the time of conducting an audit have been adapted, which is why the expected results of the audit process depend on the methodology used to carry out the audit, it must be structured according to the company’s guidelines and the regulations in force for its application, thus allowing a greater probability of meeting the company’s objectives and the specific area effectively.