Auditoría de gestión a los procesos de crédito y cobranzas de la Empresa Almacenes Juan Eljuri - división licores, para el periodo 1 de enero al 31 de diciembre 2015

Abstract

Due to its importance, the Audit Management is becoming increasingly accepted and interested in the knowledge of this science, with the objective of improving the internal control process to minimize risk, satisfying the requirements of companies, institutions and entities. The companies in our country, both small and medium in their continuous development and economic growth, manifest a common problem that is the lack of liquidity, this is due to the late recovery of the collection portfolio. They have tried to find solutions for their normal performance and that the turn of their business does not stop. Lack of liquidity causes stagnation in companies.

For this reason the present research work focused on this area, conducting a Management Audit to the processes of Credits and Collections of the company Juan Eljuri Stores - Liquors Division for the period January 1 to December 31, 2015, with the Purpose of verifying and analyzing efficiency, effectiveness and economy in the achievement of its goals and objectives; And issue a report containing comments, conclusions and recommendations to help improve the established controls, to reduce risks and comply with current regulations.