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Sistema de auditoria interna de la cooperativa de producción y comercialización La Clementina
| dc.contributor.advisor | Gil Espinoza, Darwin Jorge | |
| dc.contributor.author | Erika Mercedes Díaz Gómez, Erika Mercedes | |
| dc.date.accessioned | 2020-05-05T05:03:22Z | |
| dc.date.available | 2020-05-05T05:03:22Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/7768 | |
| dc.description | In summary, the COOPROCLEM internal audit system presents the following problems regarding the audit program applied to date: Lack of control in the distribution of production inputs.- This problem is attributed to poor coverage planning by the winemakers in the information provided in the daily tour by the auditor Problems with the workforce, delays and delivery of products always go hand in hand and are related to the lack of supplies since when there is a shortage of any material they are forced to paralyze their work, which generates inconveniences since the Staff, having no work materials, do not carry out their activities, generating losses of time and money by not completing production quotas. The lack of control in the provision of fuels is a problem directly related to the audit planning since they are in charge of verifying and estimating the daily consumption of the machines, which then have to stop their work due to the lack of either diesel in the case of irrigation and drainage pumps and other motors or gasoline in the case of auxiliary pumps and equipment complementary to production. Finally, the loss and diversion of supplies in the winery and in the field is a responsibility that, according to the production manager, not only falls on the auditors, but on all the administrative personnel, mainly, since the control of supplies depends on them once delivered in their respective areas. | es_ES |
| dc.description | In summary, the COOPROCLEM internal audit system presents the following problems regarding the audit program applied to date: Lack of control in the distribution of production inputs.- This problem is attributed to poor coverage planning by the winemakers in the information provided in the daily tour by the auditor Problems with the workforce, delays and delivery of products always go hand in hand and are related to the lack of supplies since when there is a shortage of any material they are forced to paralyze their work, which generates inconveniences since the Staff, having no work materials, do not carry out their activities, generating losses of time and money by not completing production quotas. The lack of control in the provision of fuels is a problem directly related to the audit planning since they are in charge of verifying and estimating the daily consumption of the machines, which then have to stop their work due to the lack of either diesel in the case of irrigation and drainage pumps and other motors or gasoline in the case of auxiliary pumps and equipment complementary to production. Finally, the loss and diversion of supplies in the winery and in the field is a responsibility that, according to the production manager, not only falls on the auditors, but on all the administrative personnel, mainly, since the control of supplies depends on them once delivered in their respective areas. | es_ES |
| dc.description.abstract | En resumen el sistema de auditoria interna de la COOPROCLEM presenta los siguientes problemas en cuanto al programa de auditoria aplicado hasta la actualidad: Falta de control en la distribución de los insumos de producción.- Este problema es atribuido a una mala planificación de cobertura por parte de los bodegueros en la información entregada en el recorrido diario por parte del auditor Los Problemas con la fuerza laboral retrasos y entrega de productos van siempre de la mano y se relacionan con la falta de insumos ya que al momento de que existe un faltante de cualquier material se ven obligados a paralizar sus labores lo que genera inconvenientes ya que el personal al no tener materiales de trabajo no realizan sus actividades generando pérdidas de tiempo y dinero al no completar cupos de producción. La falta de control en la provisión de combustibles es un problema directamente relacionado a la planificación de auditoria ya que son ellos los encargados de verificar y estimar el consumo diario de las maquinas, mismas que seguidamente tienen que paralizar sus labores por la falta de ya sea de diésel en el caso de las bombas de riego y drenaje y demás motores o de gasolina en el caso de las bombas auxiliares y equipos complementarios a la producción. Finalmente la perdida y desvíos de insumos en bodega y en campo es una responsabilidad que según el gerente de produccion no solo recae sobre los auditores si nomas bien todo el personal administrativo principalmente ya que de ellos depende el control de insumos una vez entregados en sus respectivas áreas. | es_ES |
| dc.format.extent | 21 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo, UTB - FAFI 2020 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Inventario | es_ES |
| dc.subject | Insumos | es_ES |
| dc.subject | Distribución | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Producción | es_ES |
| dc.title | Sistema de auditoria interna de la cooperativa de producción y comercialización La Clementina | es_ES |
| dc.type | bachelorThesis | es_ES |
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