AUDITORIA operativa

UNIVERSIDAD NACIONAL JORGE BASADRE GROHOMAN

FACULTAD DE CIENCIAS JURIDICAS Y EMPRESARIALES

AUDITORIA OPERATIVA INFORME DE LA AUDITORIA OPERTIVA EMPRESA BACKUS & JOHSTON

DOCENTE: DR. HELARD PERALTA ALUMNOS:  JANETH GARCIA GARCIA JOAQUIN JOAQUIN 2011102022 LILIANA SANDOVAL ARIAS 2011102059 ASTRID NUÑEZ GUTIERREZ 201110210

 TACNA  TACNA –PERÚ –PERÚ 2016

ÍNDICE INTRODUCCI!N...................................................................................................1 CAPITULO I"......................................................................................................... # 1

INTRODUCCI!N.........................................................................................#

1.1.

O$%&'()*....................................................................................................#

1.2.

A+,,&.....................................................................................................#

1.#.

/&'**+*..............................................................................................#

1.3.

A'&,&&'&4............................................................................................#

CAPITULO II"........................................................................................................ 3 2

RESU/EN DEL INOR/E...........................................................................3

2.1.

O((7 & 8('*(.................................................................................3

2.2.

R&48:& & +4 *$4&),(*&4 (,(+&4...............................................3

2.#.

C*,+84(*&4.............................................................................................3

2.3.

R&,*:&,(*&4.....................................................................................3

2.5.

A,,(*&4 *8&4'4.................................................................................3

CAPITULO III"....................................................................................................... 5 #

CUERPO DEL INOR/E..............................................................................5

#.1.

O$4&),(*&4.......................................................................................... 5

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D'*4........................................................................................................5

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C*,+84(*&4.............................................................................................5

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R&,*:&,(*&4.....................................................................................5

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P+ & ,,(7...........................................................................................5

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A&;*4......................................................................................................5

2

INTRODUCCIÓN L*4 8&8&  :&%* 484 *,&(:(&'*4 *&'()*4 > & )((+,(. E + :>* & 4&4 4& B (:+&:&'* 8  '(* & B&:(&'4  + &)+8,(7 > ,*'*+ & +4 ,'()(&4= ,* +* ,8+ 4& &'&& &+( 8 &;:& &(7(,* * 8 &4* * &'( + ,8+ 8&& 4& %& * &'&&,&  + &:&4 > ,* 8 ,('&(* 8& * &4' 4&4*  ( ('&F4= 8& **,(*& 4&8( +&  & + (?*:,(7= &4'* B * &+ 48(:(&'*  + 8('*(. L 8('*( 8(&& ,  8 &+ :4 (:*''&= *8&  ')F4 & &4' ,'()( 4& *$'(&& 8 :&%* &4&:& ,*4(4'&,( * 8& 4(:+&:&'&= * ,8:+ ,* +*4 &8&(:(&'*4 & +*4 ()&+&4 (&,'()*4= 8(&&4 ,* $4&4  +4 ,*,+84(*&4 *$'&(4 * +*4 8('*&4= * '*: &,(4(*&4 8& ,*(% (&8+(&4 * 8& :&%*& &+ ?8,(*:(&'* & +4 &'(&4.

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3

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6

CAPITULO I:

1 ASPECTOS GENERALES DE LA EMPRESA AUDITADA 1.1. Ant!"nt# E+ G8* ,84 &4 +& & &+ :&,* ,&)&,&* &8*. C*':*4 ,* (4'+,(*&4 > +'4 (84'(+&4 & *4 & + ,*4'= 4(& > 4&+) &+ 4= >  ')F4 & 8 &@,(&'& 4(4'&: & (4'($8,(7= ,*:&,(+(:*4 8&4'4 :,4 ++&* B4' &+ +'(:* (,7 &+ P&= ,* 8 &:&'& &?*8& & + 4'(4?,,(7 & 8&4'*4 ,+(&'&4 > ,*48:(*&4. E+ ,&,(:(&'*  ')F4 & +4 :,4 ,*4'('8>& 8* & +*4 (+&4 ?8:&'+&4 & 8&4'* + & &*,(*. L (*),(7 &:&'&= &&% & ,*4''&4 ()&4(*&4 & (?&4'8,'8 > '&,*+* & 8' '( + ,+( & 8&4'*4 *8,'*4 > 4&)(,(*4. L4 *@,(4 :((4''()4 &+ G8* ,84 4& &,8&' 8$(,4 & + A)&( N(,*+4 A>++7 #9K6= & &+ (4'('* & A'&= & + *)(,( & L(:= P&. U(7 & C&)&,&4 P&84 ,84 >  J*B4'* S.A.A. UCP ,84M= (,(+ ('&'& &+ G8* ,84= &4 8 S*,(& A7(: A$(&'= 48$4((( ((&,' & SA/(++& +,= &:&4 ,* *:(,(+(* +&+ & &+ R&(* U(*= 8& 

*4&& &+ 9.212 &+ ,('+ 4*,(+  ')F4 & ()&44 48$4(((4. C$& ((, 8& UCP ,84 &4 &+ (,(+ ,,(*(4' & C&)&,& S  J8 S.A. 96.#5 & +4 ,,(*&4M= 8& &4 + (,(+ *8,'* & ,&)& & + A:* &8. A '( &+ 200= &+ G8* ,84 &+( + ,*:&,(+(,(7 (,(+:&'&  ')F4 & &:&44

,*:(4(*(4'4 :&,'(+&4# &+,(*4 + 8* SA/(++& +,= 4 ,*:* * :>*(4'4 (&&(&'&4 ,8> ,'()( &,*7:(, &4 + (4'($8,(7 & *8,'*4 &+$**4 * &+ G8*. E4' &4'8,'8 *'*  8&4'*4 *8,'*4 &4&,( & '** &+ '&('*(* ,(*+. E'& &4'4 &:&44 ,*:(4(*(4'4 @8 S I,(* S.A.= 8& 4& &, & + (4'($8,(7 & '** &+ '&('*(* :&*4 + * & 4&+)= & + ,8+ &4' ,'()( &4 &+( * + &:&4 DICOPOSAC.

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&,8&' & &+ (4'('* & R(:,. /(&'4 8& 48 *:(,(+(* +&+ &4' 8$(,* & N(,*+4 A>++7 #9K6= A'&= L(: . 

A&:4 *4&& 5 +'4 & &+$*,(7 & ,&)& +4 ,8+&4 4& 8$(, & L(:= P8,++= L:$>&8&= A&8( > C84,*.

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I84'(" C&)&4 > $&$(4



CIIU " 155##



D&4,(,(7" L (,(+ ,'()( &,*7:(, & ,84 &4 + &+$*,(7= &)4*= (4'($8,(7 > )&' & ,&)&= 4  ,*:* & $&$(4 :+'&4= 4&*44 > 84.

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P*8,'*4 > S&)(,(*4" C&)&= $&$(4 4&*44 > 8 :(&+.

1#

CAPITULO I: $ INTRODUCCIÓN $.1. O45t%6' $.$.

A!(n!

$.-. Mt'"''+0( $./. Ant!"nt#

13

CAPITULO II: - RESUMEN DEL INFORME -.1. O3%n%,n " (7"%t'%( -.$. R#7)n " (# '4#6(!%'n# 3%n!%3(# -.-. C'n!7#%'n# -./. R!')n"(!%'n# -.2. A!!%'n# 3'37#t(#

15

CAPITULO III: / CUERPO DEL INFORME /.1. O4#6(!%'n# /.$. D(t'# /.-. C'n!7#%'n# /./. R!')n"(!%'n# /.2. P(n " (!!%,n /.8. An9'#

16