Auditoria operacional y actualización del control interno del sistema ERP del área de contabilidad, compras y almacenamiento de la empresa Frigorífico Vijagual S.A.

Abstract

The present work focuses on an operational audit with the objective of knowing the controls implemented by the Frigorífico Vijagual Company in the purchasing, storage and accounting departments. With the results obtained in the audit, it is proposed to update the internal control system, in order to provide reasonable security, to promote compliance with administrative policies in order to achieve the proposed objectives. The work was developed in two stages. The first one was the operational audit, which consists of four phases. The first phase is familiarization, in which the functions performed with the people involved in the purchasing, storage and accounting processes were known. The second phase was the investigation and analysis in which internal control was evaluated in 3 of its components with the objective of identifying the main shortcomings. The third phase was the diagnosis in which the events found in the evaluation of internal control were captured; with this diagnosis the audit report is presented. The second stage was to update the internal control, at this stage the company seeks to keep the internal control updated and not to allow these controls to become obsolete. also, with the knowledge acquired in the process of the practice and the collaboration of the people involved in the process, the internal control system was developed that allows the verification and monitoring of the purchasing, storage and accounting process carried out by frigorific Vijagual.