El informe COSO como herramienta de auditoría en la empresa MUNDO OLÍMPICO SAS, Bogotá, Colombia
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Date
2022-06-02
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Corporación Universitaria Minuto de Dios
Type
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Open Access
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Abstract
La presente investigación se centró en diseñar lineamientos de auditoría interna utilizando la herramienta COSO para la optimización del proceso de inventario, con la finalidad de sentar bases para la reestructuración administrativa y financiera a partir del control interno en la empresa Mundo Olímpico SAS, Bogotá. Para alcanzar este objetivo se planteó diagnosticar la situación actual respecto al control interno del proceso de inventario de la empresa, posteriormente identificar los elementos del control interno que inciden en el proceso de inventario de la compañía para finalmente formular lineamientos de auditoría interna utilizando la herramienta COSO. Se trató de un estudio bajo el paradigma cualitativo de tipo descriptivo y no experimental. Así mismo, en relación con las técnicas e instrumentos para la recolección de la Información, el trabajo se apoyó en la revisión documental y como técnica para el análisis e interpretación de la información se utilizó una entrevista estructurada conformada por diez (10) ítems aplicados a la muestra conformada por un representante de la gerencia y un representante de los trabajadores. Con base en el análisis de los objetivos, se determinó que la empresa no posee un control administrativo adecuado del proceso de inventario y que el mismo se ve afectado por una serie de elementos, por lo que se propone una serie de lineamientos de auditoría sustentados en elementos puntuales del informe COSO para optimizar el control del proceso en el área descrita, validando así la hipótesis planteada y cumpliendo con el objetivo general del proyecto.
This research focused on designing internal audit guidelines using the COSO tool to optimize the inventory process, in order to lay the foundations for administrative and financial restructuring based on internal control in the company Mundo Olímpico SAS, Bogotá. To achieve this objective, it was proposed to diagnose the current situation regarding the internal control of the company's inventory process, then identify the elements of internal control that affect the company's inventory process to finally formulate internal audit guidelines using the COSO tool. It was a study under the qualitative paradigm of a descriptive and non-experimental type. Likewise, in relation to the techniques and instruments for the collection of information, the work was supported by documentary review and as a technique for the analysis and interpretation of the information, a structured interview consisting of ten (10) items was used, applied to the sample made up of a representative of the management and a representative of the workers. Based on the analysis of the objectives, it was determined that the company does not have adequate administrative control of the inventory process and that it is affected by a series of elements, for which a series of audit guidelines based on specific elements of the COSO report to optimize the control of the process in the described area, thus validating the proposed hypothesis and fulfilling the general objective of the project.
This research focused on designing internal audit guidelines using the COSO tool to optimize the inventory process, in order to lay the foundations for administrative and financial restructuring based on internal control in the company Mundo Olímpico SAS, Bogotá. To achieve this objective, it was proposed to diagnose the current situation regarding the internal control of the company's inventory process, then identify the elements of internal control that affect the company's inventory process to finally formulate internal audit guidelines using the COSO tool. It was a study under the qualitative paradigm of a descriptive and non-experimental type. Likewise, in relation to the techniques and instruments for the collection of information, the work was supported by documentary review and as a technique for the analysis and interpretation of the information, a structured interview consisting of ten (10) items was used, applied to the sample made up of a representative of the management and a representative of the workers. Based on the analysis of the objectives, it was determined that the company does not have adequate administrative control of the inventory process and that it is affected by a series of elements, for which a series of audit guidelines based on specific elements of the COSO report to optimize the control of the process in the described area, thus validating the proposed hypothesis and fulfilling the general objective of the project.
Description
Diseñar lineamientos de auditoría interna utilizando la herramienta COSO para la optimización del proceso de inventario, con la finalidad de sentar bases para la reestructuración administrativa y financiera a partir del control interno en la empresa Mundo Olímpico SAS, Bogotá.
Keywords
Lineamientos de Auditoría, Control Interno, Proceso de Inventario, Audit Guidelines, Internal Control, Inventory Proces