Auditoría de gestión aplicada al sistema de ventas de la planta industrial Guapán de la Compañía de Economía Mixta, "Unión Cementera Nacional, UCEM C.E.M."

Abstract

The realization of the Audit Management applied to the sales system from the “Planta Industrial Guapán” of mixed economy company, “Unión Cementera Nacional, UCEM C.E.M.”, for the period between January 1 and December 31, 2013. It was carried out in order to assess: the efficiency, the effectiveness and the economy of the administration in the management of the company resources.

In the Auditing of management to the sales system for “Planta Industrial Guapán”, it was assessed: internal control, fulfillment of the annual operating plan, tworkers suitability, fulfillment with bank guarantees, fulfillment with credit terms, fulfillment with the budget , distributors, advertising and competence, by means of the applying of different auditing techniques.

The same which are supported by work papers, they allowed us to identify and develop findings audit where it is presented in a detailed way the conclusions and recommendations, the same which should be implemented by the administration and they should contribute to improving the sales system.