Auditoria Administrativa para La Empresa RC

 

QNMUAP[MHGH RAPQGNG IJ[ GNHA[ Egkuitgh ha Kmankmgs Ghomnmstrgtmvg y Kjntg`ias Askuaig Rrjeasmjngi ha Ghomnmstrgkmûn y [mstaogs

MNEJPOA HA GQHMXJPMG GHOMNM[XPGXMUG RGPG IG AORPA[G PK XAIAKJOQNMKGKMJNA[ AN IG RPJUMNKMG HA FQGNKG]J, 0207.

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Imk. Anrmqua Gntjnmj Jraiignj

Gutjras Ogrmg ha ijs Çnlaias, Pjoarj Grgnhg.  

\gitar Dgvmar @gsurtj Hïgz

 

Cgrmo Hamsy @anhazu Kgsqum

 

]asanmg Astaegny [gnkfaz Lgig

Fugnkgyj ‛ 

Rarô  

 

KGPXG HA RPA[ANXGKMJN HMPMLMHG PK XAIAKJOQNMKGKMJNA[ XAIAKJOQNMKGKMJNA[ [GK

05 ha njvmao`ra hai 0207 [a÷jr4 Kfmpgng Oazg, Giax Pj`mnsjn Paprasantgnta Ialgi Astmoghj4 Ig prasanta kgrtg kjnemrogrg nuastrj kjoprjomsj fgkmg g ustahas ha ragimzgr ai trg`gdj ha guhmtjrmg g igs hmearantas çrags ha su aoprasg PK XAIAKJOQNMKGKMJNA[ [GK, parmjhj ha njvmao`ra y hmkmao`ra hai prasanta g÷j.

Avgiug Avg iugrao raojs js ijs hme hmeara aranta ntass gsp gspak aktjs tjs kjo kjojj krjnjl krjnjlrgo rgogs gs,, prasup prasupuas uastj, tj, tíknmk tíknmkgs, gs, gn gnçim çimsms sms ha kjopatankmgs, gntakahantas ha ig aoprasg y antra jtrjs gspaktjs qua njs gyuhan gi kuopimomantj ha j`datmvjs y oatgs ha ig aoprasg.

Ig hurgkmûn ha ig guhmtjrmg kjoj sa oankmjnû sarç an ijs oasas ha njvmao`ra y hmkmao`ra qua hapanharç ha ijs mnstruoantjs y gsmstankmgs puntugias qua njs prjpjrkmjna su parsjngi.

[m astg kgrtg axprasg kjrraktgoanta su antanhmomantj, egvjr ha emrogr. e mrogr. Ouy kjrhmgioanta

 ZZZZZZZZZZZZZZZZZZZZZ  ZZZZZZZZZZ ZZZZZZZZZZZZZZZZZZ  ZZZZZZZ  Kfmpgng Oazg, Giax Pj`mnsjn Paprasantgnta Ialgi

 

Rrjpuastg Akjnûomkg  Nuastrjs fjnjrgrmjs pgrg ig guhmtjrïg ha ig aoprasg PK XAIAKJOQN XAIAKJOQNMKGKMJNA[ MKGKMJNA[ [GK fgn smhj emdghjs an un tjtgi ha 0 suaihjs `çsmkjs, sa fgrç ai mnejroa kjn 8 gsasjras. Hmkfjs fjnjrgrmjs sarçn ragdustghjs an eunkmûn ha kugiqumar nuavj trm`utj qua puahg sar   prjouilghj g pgrtmr ha ig eakfg ha ig prasanta prjpuastg y qua lrgva ai mopjrta ha ijs oankmjnghjs fjnjrgrmjs. • Ig pjiïtmkg ha nuastrg Emrog raspaktj ha ijs fjnjrgrmjs sa `gsg an ai tmaopj aeaktmvgoanta aopiaghj pjr ai parsjngi gsmlnghj g ig guhmtjrïg, ouitmpimkghj pjr nuastrgs kujtgs astçnhgr pjr  fjrg, ha kjnejromhgh kjn su nmvai ha axparmankmg. • Ha raquarmrsa fjrgs ghmkmjngias j vmsmtgs ghmkmjngias nj prjlrgoghgs, ha`mhj g ratrgsjs an ig antralg ha ig mnejrogkmûn, egitg ha gnçimsms kjntg`ias, kgo`mjs an ijs nmvaias ha gktmvmhgh g ijs mnhmkghjs gi ragimzgr astg prjpuastg an kghg Ejnhj ha Mnvarsmûn, prapgrgkmûn mnghakughg ha astghjs emngnkmarjs y jtrgs rgzjnas nj gtrm`um`ias g njsjtrjs, qua fmkmargn nakasgrmj ojhmemkgr  nuastrj pign ha trg`gdj a mnkraoantgr igs fjrgs pravmstgs, avgiugraojs igs kmrkunstgnkmgs y jpjrtu jpj rtungo ngoant antaa mnejro mnejrogra graojs ojs g ig Lar Larank ankmg mg ha igs fjr fjrgs gs ghm ghmkmj kmjngi ngias as raq raquar uarmhg mhgss y ha ijs fjnjrgrmjs ghmkmjngias qua astgs lanaran.  • Ijs lgstjs ha sjimkmtuhas ha kjnemrogkmûn ha sgihjs (ejrouigrmjs, sj`ras, ergnquaj), kjpmgs ejtjst ejtjstçtm çtmkgs kgs ha ig hjk hjkuoa uoantg ntgkmû kmûnn nak nakasg asgrmg rmg pgr pgrgg ig guh guhmtj mtjrïg rïg a mne mnejro jroas, as, rap raprjh rjhukk ukkmûn mûn ha mnejroas, ojvmimhgh y jtrjs lgstjs mnkmhantgias oanjras, sarçn pjr kuantg ha ijs Ejnhjs ha Mnvarsmûn kjoj as usugi an astjs kgsjs.

Rrjpuastg tíknmkg

EJPOQIGKMÛN4 Rign ha kgopg÷g pu`imkmtgrmg  NJO@PA HAI [APUMKMJ [APUMKMJ RPJRQA[XJ4 Aig`jrgkmûn hai pign ha kgopg÷g pu`imkmtgrmg 0207-0200 pgrg ig

 

PK Xaiakjounmkgkmjnas ha ig kmuhgh ha Fugnkgyj RPA[ANXGKMJN Ai prasanta hjkuoantj, haimnag ig prjpuastg tíknmkg hai aqumpj ’Guhmtjras an kgomnj‟ qua prjpjna un pign pu`imkmtgrmj pgrg ig aoprasg PK Xaiakjounmkgkmjnas Xaiakjounmkgkmjnas ha ig kmuhgh ha Fugnkgyj. Ig Aoprasg ha sarvmkmj PK Xaiakjounmkgkmjnas Pakjoanhgojs Pakjoanhg ojs aig`jrgr un pign sj`ra ung kgopg÷g pu`imkmtgrmg, qua luma g ig aoprasg g oadjrgr igs vantgs hai g÷j 0207 pgrg ai g÷j 0200, AI RIGN HA IG KGORG×G RQ@IMKMXGPMG A[ QN HJKQOANXJ AN HJNHA A[RAKMEMKGPG ijs j`datmvjs qua ig aoprasg parsmlua qua lanargioanta as ha oahmgnj y igrlj pigzj, hmkfj hjkuoantj sa j`tmana iualj ha aeaktugr ai gnçimsms smtugkmjngi gktugi, mnvantgrmgnhj igs ejrtgiazgs , jpjrtunmhghas, ha`mimhghas ha`mimhghas y goangzgs haig mnstmtukmûn pgrg tanar un `jsquadj pgrg iualj hata hataro romn mngr gr kûoj kûoj pj pjha haoj ojss gerj gerjnt ntgr gr igs igs hmem hmemku kuit itgh ghas as ha haii oark oarkgh ghjj ha ig km kmuh uhgh gh ha Fugnk Fug nkgyj gyj gsï kjoj kjoj tgo tgo`mí `mínn pjh pjhrao raojs js hataro hataromng mngrr un kjrrak kjrraktj tj pign pign sj sj`ra `ra kgopg÷ kgopg÷gg  pu`imkmtgrmg, ghaoçs ha aiij gngimzgraojs ai saktjr axtarnj y igs vgrmg`ias qua astçn girahahjr ha ig AORPA[G PK XAIAKJOQNMKGKMJNA[. Wua njs gyuha g gerjntgr y askjlar oadjr igs astrgtalmgs ha pu`imkmhgh qua pjhgojs mnkiumr an ig aoprasg, gsï kjoj tgo`mín ig rmvgimhgh qua axmsta mnhmearantas aoprasgs hai omsoj ru`rj, gi mlugi un gnçimsms ha sus kgopg÷gs pu`imkmtgrmgs qua astgs ragimzgn, y kûoj pjhaojs gerjntgr astjs egktjras. Gsï kjoj ai pign sj`ra ig kgopg÷g pu`imkmtgrmg ha`a prjyaktgrsa an ai tmaopj, rakjlmanhj

igs

vgrmg`ias

ha

krakmomantj

ha

Ig

AORPA[G

PK

XAIAKJOQNMKGKMJNA[ ha ig kmuhgh ha Fugnkgyj. Rgrg aiij ig mnstmtukmûn ha`a gkkm gkkmjn jngr gr g ij ijss kgo` kgo`mj mjss vartm vartmlm lmnj njsj sjss ha nuas nuastr trgg ku kuit itur urg, g, gs gsïï kj kjoj oj ai kr krak akmo moma mant ntjj

 

 pj`igkmjngi y akjnûomkj as pjr aiij qua sa ha`arïg gprjvakfgr tjhjs astjs egktjras axtarnjs y gprjvakfgr ijs egktjras mntarnjs.

Kgpïtuij M RPA[ANXGKMJN

 

Ai pras prasan anta ta mnej mnejro roaa ha mnva mnvast stml mlgk gkmû mûnn sa ragi ragimz mzgr grçç g ig aopr aopras asgg ha sa sarv rvmk mkmj mjss PK Xaiakjounmkgkmjnas an ig prjvmnkmg ha Fugnkgyj kjnduntgoanta kjn ig gyuhg ha ijs  pgrtmkmpgntas hai lrupj lrupj ha njo`ra ’’Guhmtjras Guhmtjras an kg kgomnj‟. omnj‟. An prmoar iulgr, mnvastmlgraojs g ig aoprasg sm tjhj astç `man hantrj ha ig aoprasg PK Xaiakjounmkgkmjnas an tjhgs igs çrags an kgsj ha ankjntrgr gilung hmemkuitgh an gilung çrag guhmtgraojs gi çrag pgrg kjnjkar ig smtugkmûn y hataktgr qua prjkasjs eunkmjngn y sg`ar kûoj sa puaha oadjrgr y raejrzgr ijs puntjs mopjrtgntas hai naljkmj. An salunhj iulgr, varaojs ijs gspaktjs oatjhjiûlmkjs ha ig mnvastmlgkmûn ha ig aoprasg PK Xaiak Xaiakjou jounmk nmkgkm gkmjna jnas, s, an ai pra prasan santa ta mne mnejro jroaa ha mnvas mnvastml tmlgk gkmûn mûn sa kj kjnsm nsmhar hargrç grç ij smlumanta4 Ai kgpïtuij 7, prasantg ig prasantgkmûn hai mnejroa, ig hahmkgtjrmg, ai glrghakmomantj, ai ïnhm ïnhmka ka,, igs igs kgrg kgrgkt ktar arïs ïstm tmkg kgss hai hai mnej mnejro roa, a, ig aig` aig`jr jrgk gkmû mûnn ha haii mn mnej ejro roa, a, ig igss nj njro rogs gs mntarngkmjngias ha guhmtjrmg sakkmûn