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 INOR/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 INOR/E..............................................................................5
#.1.
O$4&),(*&4.......................................................................................... 5
#.2.
D'*4........................................................................................................5
#.#.
C*,+84(*&4.............................................................................................5
#.3.
R&,*:&,(*&4.....................................................................................5
#.5.
P+ & ,,(7...........................................................................................5
#.6.
A&;*4......................................................................................................5
2
INTRODUCCIÓ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
#
S( &:$*= + 8('* ,*& &+ (&4* & 4 8 4&8* 'F:(* 4( * &4&' &48+'*4 8& ,*'& ,+( > ,*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.
L @+( & '* 8('*( &4 (?*: 4*$& ,8+8(& 4&,'* &'++*. E4 * '+ :*'()* 8& &+ (?*:& & 8('* &&4&' &+ *8,'* @+ &+ '$%* &+ 8('* &+ ,8+ 4& & (:*',(. E+ (?*:& &$& &4,($( +*4 &4,8$(:(&'*4 :4 (:*''&4 4 ,*:*
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8:&'*4
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3
&4+
+4
5
6
CAPITULO I:
1 ASPECTOS GENERALES DE LA EMPRESA AUDITADA 1.1. Ant!"nt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
*4&& &+ 9.212 &+ ,('+ 4*,(+ ')F4 & ()&44 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= &+ G8* ,84 &+( + ,*:&,(+(,(7 (,(+:&'& ')F4 & &:&44
,*:(4(*(4'4 :&,'(+&4# &+,(*4 + 8* SA/(++& +,= 4 ,*:* * :>*(4'4 (&&(&'&4 ,8> ,'()( &,*7:(, &4 + (4'($8,(7 & *8,'*4 &+$**4 * &+ G8*. E4' &4'8,'8 *'* 8&4'*4 *8,'*4 &4&,( & '** &+ '&('*(* ,(*+. E'& &4'4 &:&44 ,*:(4(*(4'4 @8 S I,(* S.A.= 8& 4& &, & + (4'($8,(7 & '** &+ '&('*(* :&*4 + * & 4&+)= & + ,8+ &4' ,'()( &4 &+( * + &:&4 DICOPOSAC.
K
1.$. D%!!%'n()%nt' #t(t*+%!' E+ :*&+* & &4'(7 &+ G8* ,84 &@& + ?*: & + 8& &4'(* &+ &*,(*= &4& 8 4(,(7 '8,( & 8&4' V(4(7= /(4(7 > V+*&4= B4' + &4''&( $4 & +*4 5 P(+&4 &+ N&*,(* > & + +(@,,(7= ,*:8(,,(7 > :&'4 ?8,(*+&4. A4(:(4:*= ,*':*4 ,* ?,(+('*&4 * B&:(&'4 8& *4 >8 & + (:+&:&',(7= 4&8(:(&'* > ,*'*+ & + &4''&(.
1.$.1.
V%#%,n
E+ ,&,(:(&'* &+ )+* & 8&4' '(,(,(7 &+
:&,* ')F4 & 8&4'* *'?*+(* & :,4. O'* &+ :4 +'* &'** & ()&4(7 +*4 ,,(*(4'4. S& &+ &:+&* &?&(*.
1.$.$.
1.$.-.
M%#%,n P*4&& > *'&,( +4 :,4 & $&$(4 +*,+&4 & ('&,(*+&4 &?&(4 * &+ ,*48:(*.
P%(# " n+'!%' C&,(:(&'* ,* +4 :,4. C*:&'('()(. 9
C+( '*'+. C*'*+ & ,*4'*4. D&4*++* 4*4'&($+&
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P'0t%!(#
N8&4' P*+'(, &+ S(4'&: I'&* & G&4'(7 &,**,& +*4 ,*:*:(4*4 &+ G8* & '** , 8*4 & +*4 4(8(&'&4 4&,'*4"
C8:+( +*4 &8(4('*4 > :&%* ,*'(8:&'& + &@,,( &+ 4(4'&: ('&* & &4'(7= 48:(&* + &4*4$(+( * + ,+( & +*4 *8,'*4 > 4&)(,(*4= + &)&,(7= ,*'*+ > :('(,(7 & +*4 (:,'*4 + :&(* :$(&'& 4 ,*:* +*4 (&4*4 & 4&8( > 4+8 *,8,(*+ 8& F4'*4 8&
&&. E4'$+&,& > &)(4 &(7(,:&'& *$%&'()*4 > :&'4 & ,+(= :&(* :$(&'&= 4&8( > 4+8
*,8,(*+= & ,*B&&,( ,* &4' *+'(,. C8:+( ,* +4 *:4 +&+&4 > &8+,(*&4 )(&'&4 4 ,*:* *'*4 ,*:*:(4*4 484,('*4= +(,$+&4 + ,+(= B((&& > *'&,,(7 +(:&'(= + :&(* :$(&'&= + 4&8( > + 4+8 *,8,(*+ &
484 ,'()(&4= *8,'*4 > 4&)(,(*4. H,& 8 84* ,(*+ & +*4 &,84*4 '8+&4 &*)$+&4 > * &*)$+&4.
1.-. P't('%'# " )(!(#
10
1./. O+(n%+()(
11
12
1.2. D(t'# " ( )3#(
RUC"2010011#610
R7 4*,(+" U(7 & C&)&,&4 P&84 ,84 > J*B4'* S*,(& A7(: A$(&'
U$(,,(7"
L4
*@,(4
:((4''()4
&
,84
4&
&,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,*.
I84'(" C&)&4 > $&$(4
CIIU " 155##
D&4,(,(7" L (,(+ ,'()( &,*7:(, & ,84 &4 + &+$*,(7= &)4*= (4'($8,(7 > )&' & ,&)&= 4 ,*:* & $&$(4 :+'&4= 4&*44 > 84.
P*8,'*4 > S&)(,(*4" C&)&= $&$(4 4&*44 > 8 :(&+.
1#
CAPITULO I: $ INTRODUCCIÓN $.1. O45t%6' $.$.
A!(n!
$.-. Mt'"''+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. An9'#
16
