Replanteamiento de la evaluación del proceso de Gestión de Compras en la realización de Auditorías continuas en la empresa Incubadora Santander S.A.

Abstract

In this project, the evaluation of the purchasing management process in the company Incubadora Santander S.A. is reconsidered. that allows the audit department to carry out continuous audits. For this, the development of a checklist is proposed to evaluate compliance with the purchasing management process in the development of its activities, based on the guidelines of the ISO 9001: 2015 standard and that allows the audit department to validate and audit continuously the performance of the purchasing management process. On the other hand, the construction and updating of a manual of procedures that contributes to the effective and efficient performance of the personnel is proposed, where the policies, functions, procedures and monitoring of the purchasing process that is carried out within the organization are shown, this also as a tool for the audit department to carry out continuous audits of the purchasing process.