GAAD_U1_A2_MEGM

UNIVERSIDAD UNIVERSIDAD ABIER ABIERT TA Y A DISTANCIA DE MÉXICO

ELINA MONTSERRAT GONZÁLEZ MENDOZA | LIC. EN ADMINISTRACIÓN Y GESTIÓN DE PYMES

MATRÍCULA: ES1

INDICACIONES.-

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Carrera Gestión y Administración de PyMES Asignatur Auditoria Administrativa

a Unidad: 1. La auditoría administrativa y su proceso de ejecución Ati!idad 2.- Perfil del auditor

AUDITOR:

S! **"$" "u()+&" @+ " *" %!&'+#" c"%"c()"" 4 !B%!&($!#)"" 2u! '! !'(#" %+& u#" "u)+&(" c+$%!)!#)! + %+& u#" !$%&!'" ! c+#'u*)+&/", %"&" &!('"&, !B"$(#"& 4 !"*u"& c+# c+!&!#c(" *+' &!'u*)"+' ! *" !')(# "$(#(')&")(" 4 -#"#c(!&" ! u#" !%!#!#c(" @(#')()uc(# u!&#"$!#)"* + !#)(" @!$%&!'" + '+c(!" c+# !* %&+%'()+ ! (#7+&$"& + (c)"$(#"& "c!&c" ! !**"', &!"*("#+ *"' +'!&"c(+#!' 4 &!c+$!#"c(+#!' %!&)(#!#)!' %"&" $!+&"& 'u !-c"c(" 4 !-c(!#c(" !# 'u !'!$%!+. "ER#I$ DE$ AUDITOR:

D!#)&+ ! *" E$%&!'" !' u#" %!&'+#" %&+7!'(+#"*, 2u! '! !(c" " )&""+' ! "u()+&/" "()u"*$!#)! c+# *(&! !!&c(c(+ ! u#" +cu%"c(# )3c#(c", !! &!u#(&, %"&" !* u!# !'!$%!+ ! 'u %&+7!'(# c"&"c)!&/')(c" c+$+: '*(" cu*)u&" !#!&"*, c+#+c($(!#)+ )3c#(c+, "c)u"*("c(# %!&$"#!#)!, c"%"c(" %"&" )&"""& !# !2u(%+ $u*)(('c(%*(#"&(+, c&!")((", (#!%!#!#c(", $!#)"*(" 4 ('(# (#)!&"+&", +!)((", &!'%+#'"(*(", !#)&! +)&"'. A!$8' ! !')+, !')! %&+7!'(+#"* !! )!#!& u#" 7+&$"c(# (#)!&"* 4 %&+&!'(". DENTRO DE $AS #UNCIONES %ENERA$ES DE$ AUDITOR DENTRO DE $A EM"RESA SON $AS SI%UIENTES:

P"&" +&!#"& ! ($%&($(& c+!'(# " 'u *"+&, !* "u()+& cu!#)" c+# u# u#" '!&(! ! 7u#c(+#!' )!#(!#)!' " !')u("&, "#"*("& 4 ("#+')(c"& *" !')&uc)u&" 4 7u#c(+#"$(!#)+ !#!&"* ! u#" +&"#("c(#. $as &uni'nes ti(' de) audit'r s'n: •

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D("#+')(c"& '+&! *+' $3)++' ! +%!&"c(# 4 *+' '(')!$"' ! (#7+&$"c(#. D!)!c)"& *+' "**"+' 4 !(!#c("' ! (#c+&%+&"&*+' " *+' %"%!*!' ! )&""+. R!'%!)"& *"' #+&$"' ! "c)u"c(# (c)""' %+& *+' &u%+' ! -*("c(#, c+&%+&")(+', '!c)+&("*!' ! (#')"#c("' #+&$")("' 4, !# 'u c"'+, *+"*("+&"'. P&+%+#!& *+' '(')!$"' "$(#(')&")(+' 4F+ *"' $+(-c"c(+#!' 2u! %!&$()"# !*!"& *" !7!c)((" ! *" +&"#("c(# A#"*("& *" !')&uc)u&" 4 7u#c(+#"$(!#)+ ! *" +&"#("c(# !# )++' 'u' 8$()+' 4 #(!*!' R!('"& !* u+ ! ")+' 4 7+&$"'. C+#'(!&"& *"' "&("*!' "$(!#)"*!' 4 !c+#$(c"' 2u! (#c(!# !# !* 7u#c(+#"$(!#)+ ! *" +&"#("c(#. A#"*("& *" (')&(uc(# !* !'%"c(+ 4 !* !$%*!+ ! !2u(%+' ! +-c(#". E"*u"& *+' &!(')&+' c+#)"*!' ! (#7+&$"c(# -#"#c(!&". M"#)!#!& !* #(!* ! "c)u"c(# " )&"3' ! u#" (#)!&"cc(# 4 &!('(# c+#)(#u" ! ""#c!'. P&+%+#!& *+' !*!$!#)+' ! )!c#+*+/" ! %u#)" &!2u!&(+' %"&" ($%u*'"& !* c"$(+ +&"#("c(+#"*. D('!"& 4 %&!%"&"& *+' &!%+&)!' ! ""#c! ! (#7+&$!' ! u#" "u()+&(".

$OS CONOCIMIENTOS *UE DEBE "OSEER E$ AUDITOR DENTRO DE $A EM"RESA SON $OS SI%UIENTES:

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E')u(+' " #(!* )3c#(c+, *(c!#c(")u&" + %+')&"+ !# "$(#(')&"c(#, (#7+&$8)(c", c+$u#(c"c(#, c(!#c("' %+*/)(c"', "$(#(')&"c(# %*(c", &!*"c(+#!' (#u')&("*!', (#!#(!&/" (#u')&("*, '(c+*+/", %!"+/", (#!#(!&/" !# '(')!$"', c+#)"(*(", !&!c+, &!*"c(+#!' (#)!&#"c(+#"*!' 4 ('!+ &8-c+. C',()e,entaria

I#')&ucc(# !# *" $")!&(", +)!#(" " *+ *"&+ ! *" (" %&+7!'(+#"* %+& $!(+ ! (%*+$"+', '!$(#"&(+', 7+&+' 4 cu&'+', !#)&! +)&+'. E,(ria

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C+$+ &!'%+#'"*! ! *" "u()+&(" !' #!c!'"&(+ 2u! '!" %+'!!+& ! u#" &"# !B%!&(!#c(" !# *" $")!&(", *" cu"* %u!! !&("&'! ! 'u 7+&$"c(# "c"3$(c" 4F+ %&+7!'(+#"*, "'/ c+$+ ! 'u )&"4!c)+&(" 4 +&(!#)"c(# %!&'+#"*. Caraterstias de) $der de "r'4et'

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L"' */#!"' ! "cc(# ! *" c++&(#"c(# !#!&"*. Ac")"& *"' (&!c)&(c!' ! *+' #(!*!' ! !c('(# ! *" +&"#("c(#. C+#c(*("& !#7+2u!', %u#)+' ! (')" 4 +'!&"c(+#!'. I$%&($(& c+#'(')!#c(" " *"' "cc(+#!' "c+&""' !# !* %&+&"$" ! "u()+&/". ((*"& 2u! *"' 7"'!' 4 )(!$%+' %&+&"$"+' '! cu$%*"#. Ac*"&"& u"'. R!c""& 4 &!'+*!& +'!&"c(+#!'. M"#)!#!& !* #(!* ! !'!$%!+ c+#!#(+.

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Caraterstias de) Asistente ' Ana)ista de "r'4et'

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D!(+ " 'u %+'(c(#, ! 3* !%!#! !# &"# $!(" !* !()"& c&!"& 7"*'"' !B%!c)")("' + (#7+&$"c(# 2u! %&+%(c(! c+&&(!#)!' ! +%(#(# c+#)&+!&)("', 2u! %u!"# c+#')()u(&'! !# 7"c)+&!' ! (*"c(# u +')8cu*+' %"&" !* *+&+ ! &!'u*)"+'.

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Inde(endenia2 integridad 4 '78eti!idad:

E* "u()+& !! c+#'!&"& *" (#)!&(" 4 *" +!)((" 4, cu"#+ !!&c! *" c+#)"u&/" %*(c", '!& (#!%!#(!#)! ! "2u!**+' " 2u(!#!' '(&!. N'r,as %enera)es 4 T+nias:

E* "u()+& !! +'!&"& *"' #+&$"' !#!&"*!' 4 )3c#(c"' ! *" %&+7!'(# 4 *uc"& c+#')"#)!$!#)! %+& $!+&"& 'u c+$%!)!#c(" 4 *" c"*(" ! 'u' '!&(c(+'. Res('nsa7i)idades 'n )'s )ientes:

E* c+#)"+& %*(c+ !! '!& ($%"&c("* 4 7&"#c+ c+# 'u' c*(!#)!' 4 '!&(&*!' *+ $!+& 2u! %u!", c+# (#)!&3' %&+7!'(+#"* %+& *+' (#)!&!'!' ! !**+', c+#'!cu!#)! c+# 'u' &!'%+#'"(*("!' %"&" c+# !* %*(c+ 4 )++ !')+ *+ %+#&8 ! $"#(-!')+ " )&"3' ! (#!%!#!#c(", (#)!&(" 4 +!)((".

Res('nsa7i)idades 'n )'s ')egas:

Au#2u! #+ "4 "c)u"*$!#)! &!*"' ! c+#uc)" !'%!c/-c"' 2u! +(!&#"# *" &!'%+#'"(*(" ! u# c+#)"+& %*(c+ c+# 'u' c+*!"', *+' c+#c!%)+' ! 3)(c" %&+7!'(+#"* !')"*!c!# !* %&(#c(%(+ 7u#"$!#)"* ! c++%!&"c(# 4 u!#"' &!*"c(+#!' !#)&! *+' $(!$&+' ! *" %&+7!'(#. ERRAMIENTAS DE TRABA9O UTI$I/ADAS "OR E$ AUDITOR:

P"&" !7!c)u"& *" "u()+&/", !' #!c!'"&(+ c&!"& *+' %&+c!($(!#)+' "'+c("+' " )"* )&""+ 4 *" +cu$!#)"c(# #!c!'"&(" %"&" &!'%"*"& *" +%(#(# !* "u()+& "$(#(')&")(+. R!'%!c)+ " *" &!('(# !* c+#)&+* (#)!&#+, *" "u()+&/" )&"(c(+#"* @-#"#c(!&" c!#)&" 'u ")!#c(# !# !* c+#)&+* -#"#c(!&+, '(# !$"&+, %"&" *" "u()+&/" "$(#(')&")(" "'u$! $"4+& ($%+&)"#c(" !* c+#)&+* "$(#(')&")(+. E# u#" "u()+&/" "$(#(')&")(" !#)&+ ! *" E$%&!'" 2u! $8' "!*"#)! $!#c(+#"&!, !* "u()+& !&(-c"&8 '( *" (&!cc(# !')8 +)!#(!#+ (#7+&$"c(# %!&)(#!#)! " *"' !c('(+#!' 4 "cc(+#!' 2u! !! !$%&!#!&. E')+ &!2u!&(&8 u# "#8*('(' !B)!#'+ ! *"' #!c!'("!' ! (#7+&$"c(# c+# !* -# ! !"*u"& *" !-c"c(" !* '(')!$" !B(')!#)! %"&" '")('7"c!&*"'. P+& )"#)+, *+' %&+c!($(!#)+' "'+c("+' c+# *" "u()+&/" "$(#(')&")(" ($%*(c"&8# u# "u$!#)+ c+#'(!&"*! !# !* )(!$%+ !(c"+ " *" !"*u"c(# !* c+#)&+* (#)!&#+, (#c*u(&8# !* u'+ ! cu!')(+#"&(+' (!# !')&uc)u&"+', u#" $"4+& c+#-"#" !# *"' !#)&!(')"' c+# !&!#)!', 4 &!2u!&(&8# u# !')u(+ " 7+#+ !* '(')!$" ! (#7+&$"c(#. E# !* $"#!+ 4 c+#)&+* ! *"' )"&!"' ! "u()+&/" "$(#(')&")(" '! &!2u(!&! %+*/)(c"' 4 %&+c!($(!#)+' !-#(+' 2u! !()!# cu"*2u(!& %+'(*! c+#7u'(#. E# *" %&8c)(c" '! %u!!# c+$(#"& +' + $8' )3c#(c"' ! "u()+&/", %"&" !#!&"& *+ 2u! '! !#+$(#" J%&+c!($(!#)+' ! "u()+&/"K. L+' %&+c!($(!#)+' ! "u()+&/" '! !-#!# c+$+: JL"' )3c#(c"' ! "#8*('(' "%*(c"*!' " u#" "&("*! + &u%+ ! !c+', &!*")(+' " *" "$(#(')&"c(#, 'u!)+' " !B"$!# 4 !"*u"c(#, $!("#)! *+' cu"*!' !* "u()+& *+&" 7u#"$!#)"& 'u "%&!c("c(#K. N")u&"*!" ! *+' %&+c!($(!#)+' ! "u()+&/". L+' (!&'+' )(%+' ! +&"#('$+' '+c("*!', 4 c+#c&!)"$!#)! 'u $"#!&" ! +%!&"&, "c!# ($%+'(*! !')"*!c!& %&+c!($(!#)+' &/(+' %"&" **!"& " c"+ u# !B"$!# 4 u#" !"*u"c(# ! )(%+ "$(#(')&")(+. A'/ %u!', !* "u()+& !!&8 "%*(c"& 'u c&()!&(+ %&+7!'(+#"* 4 )+$"& *" !c('(#, ! cu8* %&+c!($(!#)+ ! "u()+&/" '!&8 !* $8' (#(c"+ 4 !-c(!#)!. E* "u()+& !! '!*!cc(+#"& "2u!**+' ")+' 2u! )!#"# $"4+& '(#(-c"+ !# *" !"*u"c(# !* !'!$%!+ ! *" +&"#("c(#, 4 !B%+#!&*+' ! u#" $"#!&" 78c(* ! !#)!#!&, c+# !* %&+%'()+ ! 2u! *+' 7u#c(+#"&(+' %u!"# "c!& u'+ ! !**+'.

DESCRI"CIN DE $A EM"RESA

L" E$%&!'" 2u! !*!/ %"&" *" !*"+&"c(# ! *" %&!'!#)! $")!&(" ! Au()+&(" "$(#(')&")(" !' *" Mir'-E,(resa Re&rigerai6n Te;ua
EMPRESA: RE#RI%ERACIN TEUACAN R!7&(!&"c(# T!u"c8# !' u#" !$%&!'" c+#')()u(" !'! !* "+ 190 %+& !* S&. u"# M+#)(!* !&&!&", '! !(c" " *" !#)", (#')"*"c(# &!%"&"c(#, $"#)!#($(!#)+ c+&&!c)(+ 4 %&!!#)(+ "'/ c+$+ " *" 7"&(c"c(# ! !2u(%+' ! R!7&(!&"c(# c+$+ '+#: R!7&(!&"+&!', C+#!*"+&!', ()&(#"', E#7&("+&!', E2u(%+' M(#( S%*() 4 ! !#)"#", C8$"&"' H&(+&/-c"', Duc)+', A(&! "c+#(c(+#"+ Au)+$+)&( C+#'!&"+&!' !)c.

%IRO: MANU#ACTURERO Y COMERCIA$

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#UENTE BIB$IO%RG#ICA:

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