Informe Auditoria Interbank Actualizado

FACULT ACULTAD DE D E CIENCIAS CIE NCIAS ADMINISTRATIVAS ADMINISTRATIVAS Y RECURSOS HUMANOS ESCUELA PROFESIONAL DE NEGOCIOS INTERNACIONALES INTERNACIONALES

AUDITORIA “EMPRESA INTERBANK”

PRESENTADO POR:  A B A D O B R E G Ó N , M Ó N I C A  A R A P A S U L C A J E I S O N D A V I D CASAS GARCÍA, JUAN COLLAZOS CASTAÑÓN, CATHERINE

LIMA- PERÚ 2016

CONTENIDO

Página 1

INTRODUCCIN  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! " I # A N T E C E DE N T E S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! $ II#

LIMIT LIMITAC ACION IONES ES AL AL ALCAN ALCANCE CE DEL DEL TR TRA%A& A%A&O O DE AUD AUDIT ITOR' OR'A A  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! (

III III #

M E T ODOL ODOLO O G'A G'A U T I LI) LI)A DA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! ( II I# 1 FORMACIN SOLICITADA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! (

IN

I II#2 II#2 N ORMA ORMAS S Y T * C NIC NIC A S DE DE AUD AUDII T OR'A OR'A APLI PLI C A DA S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 6 III# III#" " ENTR ENTREV EVIS IST TAS+ AS+ ENCU ENCUES EST TAS Y OTR OTRAS T*CNI *CNICA CAS S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! , II I# $ D I AG N  S T I C O  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 16 IV# IV#

O%SE O%SER RVACION CIONES ES Y PRO% PRO%LE LEMA MAS S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 1, I V# 1 REA ESTRAT*GICA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 1,

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I V# 2  R E A F I N A N C I E RA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 1. I V# " REA DE MAR/ETING  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 1

Página 2

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INTRODUCCIN  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! " I # A N T E C E DE N T E S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! $ II#

LIMIT LIMITAC ACION IONES ES AL AL ALCAN ALCANCE CE DEL DEL TR TRA%A& A%A&O O DE AUD AUDIT ITOR' OR'A A  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! (

III III #

M E T ODOL ODOLO O G'A G'A U T I LI) LI)A DA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! ( II I# 1 FORMACIN SOLICITADA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! (

IN

I II#2 II#2 N ORMA ORMAS S Y T * C NIC NIC A S DE DE AUD AUDII T OR'A OR'A APLI PLI C A DA S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 6 III# III#" " ENTR ENTREV EVIS IST TAS+ AS+ ENCU ENCUES EST TAS Y OTR OTRAS T*CNI *CNICA CAS S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! , II I# $ D I AG N  S T I C O  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 16 IV# IV#

O%SE O%SER RVACION CIONES ES Y PRO% PRO%LE LEMA MAS S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 1, I V# 1 REA ESTRAT*GICA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 1,

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I V# 2  R E A F I N A N C I E RA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 1. I V# " REA DE MAR/ETING  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 1

Página 2

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I V# $ REA L EGAL  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 20 I V# (  R E A D E R E C U RS O S H UM A N O S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 21 V#

C O N C LUS I O N E S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 22

( #1 PL ANEAM IENTO DE LA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 22 ( #2 E&ECUC IN DE L T RA %A & O DE  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 22 ( #" E L A %O RAC I  N DEL IN FORME  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 22 VI# P R O D U CTO CTO S DE DE SOL SOLU U C I N  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 22 VI#1 EA ESTRAT*GICA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 2"

AUDITO R'A CAM PO F INAL

R

VI#2 R EA FINANCIERA !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!  2" VI#" EA DE MAR/ETING  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 2$

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VI#$ R EA LEGAL !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 2( VI#( EA DE RECURSOS HUMANOS  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 26

Página "

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VII#

ANEOS  !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 2,

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Página $

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LIMITACIONES AL ALCANCE DEL TRABAJO DE AUDITORIA • • •

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METODOLOGÍA UTILIZADA

III#1# INFORMACIN SOLICITADA La inJ:;a3i=n 7:i3i4aa 8 a 8;>87a In48an 7:n :7 7ig5i8n487 -

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III#2# NORMAS Y T*CNICAS APLICADAS A. Normas a!"#a$as La r"m%ra Norma %s:

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La s%&'($a (orma %s:

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La )%r#%ra (orma %s:

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La #'ar)a (orma %s:

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La *'"()a (orma %s:

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La s%+)a (orma %s:

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La s,)"ma (orma %s:

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Anái7i7#

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In7>833i=n#

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III#"# ENTREVISTAS+ ENCUESTAS Y OTRAS T*CNICAS

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REA ESTRATEGICA

ENCUESTA

Paa a 8a5a3i=n 8 :7 in:53a:7 8 á8a 874a4gi3a+ 78 8a:= : 84aa: @n8a7 aa:

A# N:;8 B A>8i: %# 8a 8n a 58 78 878;>8?a# C# Cag: D# F83aa 8J834:7 8 3:n4: InJ:;87 58 3:;>a8n :7 >875>5874:7 3:n :7 ga74:7 8ai9a:7 F# La 8n4ia 87a:a 5na a;ini74a3i=n 874a4gi3a >aa 8 35;>i;i8n4: 8 75 ;i7i=n

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G# La7 874a48gia7 7:n 3:n7i748n487 3:n :7 >an87 g8n8a87 8 87a:: a>i3a87 H# La7 :>8a3i:n87 8 in87i=n 874a4gi3a 8n :4a7 3:;>a?@a7 7:n a54:i9aa7 >: 8 3:n78: a;ini74a4i: I# L:7 :84i:7 8 g874i=n 8 a7 á8a7 B 5nia87 7:n 3:n7i748n487 3:n :7 :84i:7 8 g874i=n in74i453i:na87  &# S8 aa >:8 ;8i 8 8ni;i8n4: 8 a7 5nia87 J5n3i:na87 /# E >875>5874: 8 a 8n4ia 3:n7 4i45B8 a 8>87i=n n5;i3a 8 a7 :>8a3i:n87 >:ga;aa7 >aa 3aa 5na 8 a7 á8a7 B 5nia87 8 a 8n4ia# L# L:7 87>:n7a87 8 a7 á8a7 B 5nia87 3:n:38n a i;>:4an3ia B 3:n4i53i=n 8 a7 :>8a3i:n87 a 75 3ag: 87>834: 8 35;>i;i8n4: 8 a7 874a48gia7 B 8 :7 :84i:7 in74i453i:na87 M# Ei748 inJ:;a3i=n 7:8 3a;i:7 8n 8 8n4:n: 58 >58an aJ834a 8 35;>i;i8n4: 8 a7 874a48gia7 N# Ei748n 87>:n7a87 848;ina:7 87>83@K3a;8n48 >aa 8 78g5i;i8n4: >8i=i3: 8 a7 ;84a7 B :84i:7 8 a7 i74in4a7 á8a7 B 5nia87 J5n3i:na87 >aa 8 a5748 8 :7 >:ga;a7 3:87>:ni8n487

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PROGRAMA DE AUDITORIA

A# P:387: a5i4:@a %# O84i: 8 a5i4:@a C# 8a 8 a 8;>87a D# A3an38 8 a a5i4:@a E# Anái7i7 8 ;83a: B 8 a 8K ni3i=n >:7i3i:na;i8n4: :84i: 8 a in74i453i=n

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78g5i;i8n4:

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REA FINANICERA ENCUESTAS

Página 11

Paa a 8a5a3i=n a :7 in:53a:7 8 á8a 8 Knan9a7+ 78 8a:= : 7ig5i8n48 A# N:;8 B A>8i: %# 8a 8n a 58 78 878;>8?a# C# Cag: D# F83:88:87 F# L:7 a5i4:87 in48n:7 7:n a9:na8;8n48 in8>8ni8n487 8 a7 >87:na7 : 8>a4a;8n4:7 7584:7 a 757 a5i4:@a7 G# Ei748 <:;::ga3i=n 8 >:88:87 H# L8 in8n 8>:487 873i4:7 7:8 :7 ga74:7 >: 4838:7 I# S8 3:n4:an a7 an:4a3i:n87 8 :7 in8n4ai:7  &# Ei748 5na :8 8iK3a3i=n : agn :4: 3:n4: >aa 48n8 a 38489a 8n a 8a34i45 8 : a5ii: /# V8iK3a 8 8>a4a;8n4: 8 3:n4aiia :7 3á35:7 B 75;a7 8 a7 Ja345a7 L# S8 in874iga >8i=i3a;8n48 a7 a9:n87 >: a 8i748 5n a5;8n4: 8n :7 ga74:7 a;ini74a4i:7 M# La7 >87:na7 a54:i9aa7 >aa K;a =8n87 8 >ag: 4i8n8n J5n3i:n87 8a3i:naa7 3:n a 8a:a3i=n 8 :7 :35;8n4:7 B 3:;>:an487 8 ing87:7 : 8gi74:7 3:n4a87

Página 12

N# L:7 i:7 3:n4a87  EE#FF# 78 8n358n4an a @a 8n 757 8gi74:7

PROGRAMA DE AUDITORIA

A# P:387: 8 a5i4:@a %# O84i: 8 a5i4:@a C# 8a 8 a E;>87a D# A3an38 8 a a5i4:@a E# P:ga;a3i=n 8 5na 8n48i74a 3:n a i38>87i8n48 8 K nan9a7 ini3án:8 8 ;:4i: 8 a a5i4:@a# F# S:i3i4a 87>a3i: J@7i3: B 8 85i>: 8 :K3ina a 54ii9a78 >aa 8 87a:: 8 4aa:# G# R858i;i8n4: 8 :7 3:a:a:87 8 á8a 8 Knan9a7 >aa 8 87a:: 8 C5874i:nai:# H# O48n3i=n 8 a inJ:;a3i=n B :35;8n4a3i=n 858ia >: >a48 8 :7 3:a:a:87 8 Knan9a7 >aa a 88353i=n 8 4aa:# I# R858i >: 873i4: :35;8n4:7+ 8>:487+ inJ:;87+ 874a:7 Knan3i8:7 58 8i74an 8n 8 á8a B 58 7:n 4i87 >aa a 8ai9a3i=n 8 a a5i4:@a#  &# C:;>:a a7 :>8a3i:n87 58 an :ig8n a :7 ing87:7 B 8g87:7+ 874a83i8n: 58 78 an88n :7 :35;8n4:7 7:>:48 58 87 3:87>:n8n 8 a358: a a7 n:;a7 a;ini74a4ia7#

Página 1"

/# V8iK3a3i=n B anái7i7 8 a inJ:;a3i=n 8 :7 E74a:7 Knan3i8:7# L# C59a B 8iK3a a inJ:;a3i=n 8 E74a: 8 %aan38 G8n8a B 8 E74a: 8 A34iia Finan3i8a 3:n 87 >834: a a?: an48i:# M# C59a 8 8754a: 8 a58: 3:n4a a7 3iJa7 88aa7 8n i:7 : 8gi74:7 3:87>:ni8n487 8 in874iga a7 iJ88n3ia7# N# V8iK3a 58 4::7 :7 :35;8n4:7 B 3:;>:an487 58 78 8n358n48n a a J83:a:7# O# Anai9a B: a8ig5a a7 a9:n87 8 a7 iJ88n3ia7 8n3:n4aa7# P# E;i7i=n 8 inJ:;8 8 8a5a3i=n 8 a5i4:@a 58 78án 8J88n487 8 3:n:3i;i8n4: B a345a3i=n 8 :7 a5i4:87 87>834i:7# # En48ga 8 :7 :35;8n4:7 :84: 8 4aa: a  8J8# R# Fi;a 8 a5i4:

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REA DE MAR/ETING Paa a 8a5a3i=n a :7 in:53a:7 8 á8a 8 ;a84ing+ 78 8a:= : 7ig5i8n48

ENCUESTA

A# N:;8 B A>8i: %# 8a 8n a 58 78 878;>8?a C# Cag: D# F83:@4i3a7 >aa a Ka3i=n 8 a 4a7a 8 in487 >a7ia F# E74án 874i>5a:7 a7 4a7a7 8 in487 >: ;:n4:7 B: gi: 8 n8g:3i: G# La Ka3i=n 8 a 4a7a 8 in487 >a7ia 874á 8ia;8n48 anai9aa H# S8 8J834a 5n anái7i7 8 a7 4a7a7 8 :7 3:;>84i:87 >8i=i3a;8n48 I# S8 anai9a a7 874a48gia7 8 3a>4a3i=n 8 3i8n487 8 n5874:7 3:;>84i:87  &# E74án 3aa;8n48 8Knia7 a7 3:;83ia87 3:n n5874:7 3i8n487

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78

PROGRAMA DE AUDITORIA

A# P:387: 8 A5i4:ia %# O84i: 8 A5i4:ia C# 8a 8 a E;>87a D# A3an38 8 a A5i4:ia E# P:ga;a3i=n 8 5na 8n48i74a 3:n a i38>87i8n3ia 8 a %an3a C:;83ia ini3an: 8 ;:4i: 8 a a5i4:ia# F# S:i3i4a 87>a3i: J@7i3: B 8 85i>: 8 :K3ina a 54ii9a78 >aa 8 87a:: 8 4aa:# G# R858i;i8n4: 8 :7 3:a:a:87 8 á8a 8 ;a84ing >aa 8 87a:: 8 35874i:nai:#

Página 16

H# O48n3i=n 8 a inJ:;a3i=n B :35;8n4a3i=n 858ia >: >a48 8 :7 3:a:a:87 8 ;a84ing >aa a 88353i=n 8 4aa:# I# R858i >: 873i4: :35;8n4:7+ a34a7+ >an87+ a33i:n87 8 ;a84ing 58 8i74an 8n 8 á8a B 58 7:n 4i87 >aa a 8ai9a3i=n 8 a a5i4:ia#  &# R8i7a a7 :>8a3i:n87 58 8ai9an >aa 3a>4a n58:7 3i8n487 B K8i9a# /# V8iK3a3i=n B anái7i7 8 a7 4a7a7 874a83ia7 >aa :7 3i8n487# L# C59a B 8iK3a a inJ:;a3i=n 8 a7 4a7a7 58 78 :J838n 3:n a7 58 inan :7 >in3i>a87 3:;>84i:87# M# V8iK3a 58 4::7 :7 :35;8n4:7 78 8n358n48n a345ai9a:7 B 8i7a:7 >: a g88n3ia# N# Anai9a B: 874a838 a7 >in3i>a87 iJ88n3ia7# O# E;i7i=n 8 inJ:;8 8 8a5a3i=n 8 a5i4:@a 58 78án 8J88n487 8 3:n:3i;i8n4: B a345a3i=n 8 :7 a5i4:87 87>834i:7# P# En48ga 8 :7 :35;8n4:7 :84: 8 4aa: 8  8J8# # Fi;a 8 a5i4: 87>:n7a8#

•

REA LEGAL Paa a 8a5a3i=n 8 :7 in:53a:7 8 á8a 874a4gi3a+ 78 8a:= : 7ig5i8n48

Página 1,

ENCUESTAS

A N:;8 B A>8i: 8 3:a:a:# % 8a 8n a 58 78 878;>8?a# C Cag: : >5874:# D F83:38i;i8n4:7 >aa 8 3:n4: 8 85a7 >: >aga F

S8 >8>aan ;8n75a;8n48 inJ:;87 8 358n4a7 >: >aga

G Ei748 5n >a9: 848;ina: >aa 8ai9a :7

>ag:7 a SUNAT H S8 4i8n8 5n 8>8i8n48 8 >ag: a SUNAT I  &

Ei748 5na >87:na 8n3agaa 8 8g87:7 S8 an a 3:n:38 3aa;8n48 a7 87>:n7aiia87 8 >ag: 8 á8a 8ga 3:n SUNAT

/  S8

4i8n8 agn 4i>: 8 a33i=n 8n 3a7: 8 n8gig8n3ia >: 35;>i;i8n4: 8 >ag: a SUNAT

L

E 5ga :n8 78 8n358n4an :7 a3i;i8n4: 3:n SUNAT 87 8 a3387: 874ingi:

M S8 8an 8i8n3ia7 8 :7 >ag:7 a SUNAT

PROGRAMA DE AUDITORIA

A P:387: 8 a5i4:@a % O84i: 8 a5i4:@a

Página 1.

C 8a 8 a E;>87a D A3an38 8 a a5i4:@a E P:ga;a3i=n 8 5na 8n48i74a 3:n a G88n48 8 á8a 8ga 8>i3an: 8 ;:4i: 8 a a5i4:ia F S:i3i4a 87>a3i: B 8 85i>: 8 :K3ina a 54ii9a78 >aa 8 87a:: 8 4aa: 8 a5i4:ia# G D848;ina a7 87>:n7aiia87 8 a7 85a7 >:

>aga a 8n4ia87 8g5a4:ia7# H O48n3i=n

8 a inJ:;a3i=n B :35;8n4a3i=n 858ia >: >a48 8 :7 3:a:a:87 8 á8a 8ga >aa a 88353i=n 8 4aa:# C:;>:a 8i8n3ia7 SUNAT#

I

;8n75a87 8 >ag:7

a

V8iK3a3i=n B anái7i7 8 a inJ:;a3i=n 8 a7 358n4a7 >: >aga 8 á8a 8ga#

 &

/  Anai9a B: a8ig5a a7 a9:n87 8 a7 iJ88n3ia7

8n3:n4aa7 a383a 8 a n8gig8n3ia 8 :7 >ag:7 a SUNAT L

•

En48ga 8 :7 :35;8n4:7 :84: 8 4aa: a g88n48 8 á8a 8ga

REA DE RECURSOS HUMANOS

Paa a 8a5a3i=n 8 :7 in:53a:7 8 á8a 874a4gi3a+ 78 8a:= : 7ig5i8n48

Página 1

ENCUESTAS

A# N:;8 B A>8i:# %# 8a 8n a 58 78 878;>8?a# C# Cag:# D# F83:n7aiia87 B @n8a 8 8a5@a7 F# S8 8i7a B: a345ai9a :84i:7 8 3aa >5874:

>8i=i3a;8n48

:7

G# L:7 3:a:a:87 :3ai9an 757 >5874:7 8n4: 8 :ganiga;a H# C:n:38n a @n8a 8 3a8a B a 873aa 7aaia I# S8 358n4a 3:n 5na 873aa 7aaia 5niJ:;8 B 85i4a4ia 8 a3:8 3:n a 87>:n7aiia B J5n3i:n87 8 3aa >5874:  &# C=;: 848;inan a 8a5a3i=n 8 >5874:7 8 4aa: B :7 a5;8n4:7 7aaia87 /# Ei748 5n 4i8;>: 848;ina: >aa >8;an838 8n 5n >5874: L# Ei748 ag5na >:@4i3a 8 8;>87a >aniK3a3i=n 8 a 3a8a >:J87i:na

7:8

M# S8 8n358n4a ;:4ia: 8 >87:na a 8 8 :ganiga;a+ a @n8a 8 3a8a B 873aa 7aaia

PROGRAMA DE AUDITORIA

A# P:387: 8 a5i4:@a#

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%# O84i: 8 a5i4:ia# C# 8a 8 a 8;>87a# D# A3an38 8 a a5i4:ia# E# A54:i9a3i=n B A>:B: 8 :7 C:a:a:87# F# D848;ina :7 ni887 8 a54:ia W3ag:7 8 i833i=n+ 8J87 8 7833i=n+ 3ag:7 ;8n:87X# G# T:;a inJ:;a3i=n 8a3i:naa 3:n a na45a89a 8 3aa J5n3i=n# H# Ea5a a J5n3i=n 8 :7 8;>8a:7 B 3a7iK3a a7 a:87 8a3i:naa7 a 3ag:# I# P8i a 3aa 8;>8a: 58 873ia 8 >:38i;i8n4: 8 75 4aa:#  &# R83:>ia B 3a7iK 3a a inJ:;a3i=n :48nia# /# Ea:a 8 ;:8: 8 :ganiga;a 8 a358: a a inJ:;a3i=n :48nia# L# R8i7i=n 8 :ganiga;a 8a:a:# M# P878n4a 8 :ganiga;a ;:4ia3i:na a á8a 8 8357:7 <5;an:7 >aa 58 78 87ign8 a 3aa ag8n3ia an3aia# N# Fi;a 8 A5i4:#

III#$# DIAGNSTICO

En 8 iagn:74i3: 78 >588 :78a 5na i7i=n >8i;ina+ >: : 58 78 i: 5n 83:i: 8 ( ia7 8n a E;>87a+ : 35a >8;i4i= :78a 58 n: 8a a >i;8a 89 58 >a4i3i>aan 8 5na a5i4:ia# P: : 4an4: 757 87>5874a7 8an ;á7 3:n3i7a7 B 3:n inJ:;a3i=n ;á7 84aaa#

Página 21

I-.

OBSER-ACIONES  PROBLEMAS

IV#1# AREA ESTRAT*GICA En a >878n48 á8a 78 84aaá 8 >:8;a ;á7 i;>:4an48 3:n 87>834: a á8a 874a4gi3a#

PRO%LEMA -

S:i3i4a >74a;:7 8 8n4ia87 8 848i:+ >aa Ja3ii4a 8 57: 8 J:n:7 B :4:7 a75n4:7 a;ini74a4i:7#

POSI%LE CAUSA -

A5;8n4: 8 ga74:7 a;ini74a4i:7

EFECTO -

D85a inn8387aia

RESPONSA%LE -

L5i7 F8i>8 Ca748an:7 L=>89 T:87 - G88n48 G8n8a

En 8 3a7: 8 87>:n7a8 8n ;8n3i=n+ 87 5i8n 874á i834a;8n48 iga: a á8a 8745iaa B a >:8;á4i3a# PRODUCTO SOLUCIN -

Finan3ia;i8n4: 3:n 8 %an3: C8n4a 8 R878a+ ;8ian48 8n3a8 an3ai:

Página 22

En i74a 8 >74a;: 8ai9a: 8 848i: >aa Kn87 a;ini74a4i:7+ 78 >:>:n8 8ai9a 5n Knan3ia;i8n4: 3:n 8 %CRP >: ;8i: 5n 8n3a8 an3ai: a 5na 4a7a ;@ni;a+ 3:n a Knaia 8 a48n8 i3<:7 ga74:7 a;ini74a4i:7 B n: g8n8a 85a 848na#

IV#2# AREA FINANCIERA   En a >878n48 á8a 78 >588 :78a 8 >:8;a ;á7 i;>:4an48 3:n 87>834: a á8a Knan3i8a 3:n 757 87>834i:7 a4i54:7#

PRO%LEMA -

Ra4i: 8 8K3i8n3ia i7;in5B: 8 $6#6 8 201$ a $2#" 8 a?: 201(#

POSI%LE CAUSA -

L:7 Ga74:7 A;ini74a4i:7 a5;8n4a:n 8n 5n 10#(+ 8n ga74:7 >: 4838:7 8n 5n 1"# B 6# 8n ga74:7 8 >87:na#

EFECTO - E @ni38 8 8n4aiia 78á 87Ja:a8 >: a Ja4a 8 :>4i;i9a3i=n 8 :7 8357:7#

 RESPONSA%LE - L5i7 F8i>8 Ca748an:7 L=>89 T:87 Wg88n48 g8n8aX Ca7a77a Ra;a4 WVi38>87i8n48 8 - Mi3<8a Knan9a7X

Página 2"

En 8 3a7: 8 :7 87>:n7a87+ 78 :7i8;8n48 aJ834a 8 ;an8a i834a# E 383i;i8n4: 8n :7 ga74:7 >: 4838:7 78 8i= a ;aB:87 ga74:7 >: 3:n754:@a7+ a5i887+ 78i3i:7 i87:7 B ;an48ni;i8n4:# PRODUCTO DE SOLUCION - R8ing8ni8@a 8n :7 Ga74:7 M8n:87 ga74:7 >: 8533i=n 8 8357:7 58 n: ag8gan a: a %an3:# En 35an4: a a 8ing8ni8@a 8 :7 ga74:7 78 >848n8 :48n8: a 4a7 8 5n >:ga;a 8 3:n4:+ >aa a78g5a 58 n: 78 874á ga74an: ;á7 8 : >aniK3a: B >:ga;a:+ S8 8n3:n4aa 8n 8 an8: NZ$# IV#"# REA DE MAR/ETING En a >878n48 á8a 78 >588 i8n4iK3a 58 8 >in3i>a >:8;a 87 a i7;in53i=n 8 8>=7i4:7 in74i453i:na87+ : 35a g8n8a 58 n: =7i4:7 58 i8n8n - Di7;in53i=n 8J8345an: a7 in74i453i:n87 : >87:na7 5@i3a7# La >a4i3i>a3i=n 8 :7 8>=7i4:7 in74i453i:na87 7:8 8 4:4a 8 8>=7i4:7 J58 20#" 8n 8 201(+ ;8n: a 2$#$ 8gi74a: a 3i88 8 201$# POSI%LE CAUSA -  Ta7a >a7ia n: 3:;>84i4ia7 >aa in74i453i:n87 :

>87:na7 5@i3a7#

Página 2$

EFECTO - Di7;in53i=n 8n 8 5: 8 3aa 8 an3: W;8n:7 in8:X# RESPONSA%LE - Ca:7 D:;ing: Can: N5?89 \ Vi38>87i8n48 8 a %an3a C:;83ia# PRODUCTO SOLUCIN -

E74a838 in487 >: 4i>: 8 n8g:3i: B J:n:7# Pan 8 Fi8i9a3i=n 8 :7 3i8n487#

IV#$# REA LEGAL En a >878n48 á8a 78 84aaá 8 >:8;a ;á7 i;>:4an48 3:n 87>834: a á8a 8ga#

PRO%LEMA -

Sa:7 >8ni8n487 8 I;>5874: a a R8n4a#

POSI%LE CAUSA -

N8gig8n3ia#

EFECTO -

La 358n4a ing87:7 B ga74:7 78 8i4i= 8 5n ing87: 8 S 0#. ;i:n87 8n 8 201$ a 5n ga74: 8 S -22#6 ;i:n87 8n 8 201(+ >in3i>a;8n48 >: 3:n4ing8n3ia7 4i54aia7 B 8ga87 8gi74aa7 >: :7 7a:7 >8ni8n487 8 i;>5874: a a R8n4a#

Página 2(

RESPONSA%LE - )8;a Fan3i73a A3:74a-R5i: R:@g589+ 78 878;>8?a 3:;: G88n48 8 a Dii7i=n 8 A75n4:7 L8ga87# PRODUCTO SOLUCIN -

P:>:n8 5n in74534i: 8 J83aa 8ai9a :7 >ag:7 4i54ai:7# En 8748 3a7: 78 >aga@a 8 i;>5874: a a 8n4a 8 a358: a in74534i: an5a 75>8i7a: >: 8 i834:i:#

IV#(# REA DE RECURSOS HUMANOS En a >878n48 á8a 78 84aaa 8 >:8;a ;á7 88an48 3:n 87>834: a á8a 8 8357:7 <5;an:7# PRO%LEMA -

Fa4a 8 :ganiga;a ;:4ia: >aa a7 ag8n3ia7 an3aia7#

POSI%LE CAUSA - E :ganiga;a 58 4i8n8 a 8;>87a+ 874á 8nJ:3a: 8n a Pana G88n3ia# EFECTO - E;>8a: 87;:4ia:7 B 87 3:n:38n 35an4: 4i8;>: 4i8n8n 58 874a 8n 5n >5874: 8 4aa:# RESPONSA%LE

Página 26

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S57ana L:7a 8 Cá8na7 \ G88n48 8 R8357:7 H5;an:7# E 87>:n7a8 8 á8a 8n ;8n3i=n+ 8n 5i8n 874á i834a;8n48 igaa 8n a 4:;a 8 83i7i:n87 B 8n a >:8;á4i3a 8 á8a PRODUCTO SOLUCIN - Ea:a 5n :ganiga;a ;:4ia:+ iigi: a a7 ag8n3ia7 an3aia7# En 35an4: a a 8a:a3i=n 8 :ganiga;a ;:4ia3i:na+ 78 48ná 58 83:>ia B 3a7iK3a a inJ:;a3i=n :48nia 8 a358: a :7 ni887 8 a54:ia+ :n8 78 >:á i8n4iK3a :7 3ag:7 8 i833i=n+ 8J87 8 7833i=n B 3ag:7 ;8n:87# A7i;i7;: 87 n8387ai: :48n8 inJ:;a3i=n 3:n38ni8n48 a 4i8;>: >:;8i: 8 874a@a 8n 5n >5874: B :4: 758: 8 3aa >5874: B :84i: >in3i>a 8 3aa >5874:# -.

CONCLUSIONES

V#1#

PLANEAMIENTO DE LA AUDITOR'A - H8;:7 8ai9a: a a5i4:ia 8 ;an8a 8K3i8n48 3:;: 3:n78358n3ia n:7 ini4a:n a >a4i3i>a 8n 5n 3:n357: na3i:na+ >: : 58 gana;:7 8 J:;a 3:;>84i4ia B >878n4a;:7 n5874a7 87>834ia7 >:>5874a7# - R8ai9a;:7 5n 3:n4a4: 3:n a 8;>87a In48an+ 8 35a n:7 a38>4a:n >aa 8i;ina+ 8 35a >8;i4a 3:n:38 3=;: 78 8n358n4a a 8;>87a In48an#

V#2#

E&ECUCIN DEL TRA%A&O DE CAMPO - S8 :ni8n48+ >aa
Página 2,

A8;á7 78 ia 8>8i8n3ia+ 8>84:7 8n >an8a;i8n4: B i87a7 á8a7 8n a7 35a87 4aaa8;:7+ >: 8n8 8n 8 3a;>: >aa 58 84i4ia# ELA%ORACIN DEL INFORME FINAL - S8 :ga;a7 8 a5i4:ia 3:87>:ni8n48# A8;á7 78 aa: :7 :35;8n4:7 8 4aa: 8 a a5i4:ia 3:n :7 >:ga;a7+ >: : 35a 78 i: 3:n 4:: : >:ga;a: 8n 8 4aa: 8 3a;>:# - N5874: inJ:;8 : g8n48 87>83iai9aa 3:n a;>ia 8>8i8n3ia 8n a 8a33i=n 8 inJ:;87 8 a5i4:@a# - La 8a33i=n 8 inJ:;8 78 83i7a+ >875a7i:+ 3a:+ 3:nin38n48# -

V#"#

-I.

PRODUCTOS DE SOLUCION

VI#1# AREA ESTRATEGICA E >:534: 7:53i=n+ 3:n 8 58 78 a 4aaa 87 8ai9a 5n Knan3ia;i8n4: 3:n 8 %CRP >: ;8i: 5n 8n3a8 an3ai: a 5na 4a7a ;@ni;a+ 3:n a Knaia 8 a48n8 i3<:7 ga74:7 a;ini74a4i:7 B n: 8ai9a >874a;:7 8 848i: + 3:n a Knaia 8 n: g8n8a 85a 848na# Paa 8: 78 8ai9aá : 7ig5i8n48

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R8i7a 8 3a>i4a a345a 8 :7 a33i:ni74a7+ Ba 58 8 8: 3:n74a 8 3a>i4a >:>i: 8 a 8;>87a#

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S8 :48ná Din8: 8n 8J834i: 8n S:87+ a 35a 78 ;an48ná 8n a Caa 8 %an3:#

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La 4a7a 8 8n3a8 a>i3aa a gi;8n g8n8a a345a 78á 6+(#

Página 2.

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C:n i3<: 8n3a8+ n: 7:: 78 >:á 54ii9a >aa :7 ga74:7 a;ini74a4i:7+ 7in: 4a;in >588n i7;in5i 8 i87g: 8 a >ia 8 in8: 8 :7 a<:a:87#

VI#2# AREA FINANCIERA E >:534: 7:53i=n+ >: 8 35a 78 a a 4aaa 87 a R8ing8ni8@a 8n :7 Ga74:7+ Ba 58 78 :i: :78a 8n 8 35a: 8 ga74:7 a;ini74a4i:7 58 8 a?: 201(+ 834: a a?: an48i:# P: 8n8 : 8ai9a8;:7 8 a 7ig5i8n48 ;an8a -

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S8 8i7aa :7 >:387:7+ >: 8 35a 78 n:;aa n58: 487:8:+ >aa 8 J:4a83i;i8n4: 8 :7 >:387:7 8 8i7i=n B 3:n4: 8 ing87:7 B 8g87:7 8 a 8;>87a In48an# S8 8ai9aa 5na 8iK3a3i=n 8 :7 874a:7 8 a 3:n4aiia+ >: 8 35a 78 8a5aa 8 85i>: 8 4aa: 8n a >878n48 á8a 8 ;an8a 3:n74an48# S8 8a5aan a7 358n4a7 >: >aga B :7 >:387:7 8 Ja345a3i=n+ 3:n4: 8 >ag:7# S8 8i7aan :7 >:387:7 8 3:;>a 8 ;83a8@a >: 4838:7+ 75;ini74:7 B 78i3i:7# P: 8 35a 78 8iK3aa :7 3:n4:87 7:8 a7 3:;>a7+ in8n4ai: B 7:8 4:: a >ag:7 a >:88:87# A8;á7 8 a7 358n4a7 >: >aga a 3aa 5n: 8 :7 >:88:87 8 ;an8a ;in53i:7a+ >aa 84834a a7 Jaa7# R8i7i=n 8 >875>5874: 8 ;an8a g8n8a+ 8n 35an4: a :7 ga74:7 K:7 B >875>5874: 8 an3: In48an#

VI#"# REA DE MAR/ETING E >:534: 7:53i=n >: 8 35a 78 a a 4aaa 87 874a838 in487 >: 4i>: 8 n8g:3i: B J:n:7+ Ba 58 78 :i: :78a 8n a M8;:ia An5a 201( 5n

Página 2

87a388: 8n 8a3i=n a :7 8>=7i4:7 8J8345a:7 >: a7 in74i453i:n87 : >87:na7 5@i3a7# S8 8ai9aá 8 a 7ig5i8n48 ;an8a -

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S8 8i7aa a7 4a7a7 58 78 i8n8n 8J8345an: a345a;8n48 a a7 in74i453i:n87 : >87:na7 5@i3a7# S8 8ai9aa 5n 8745i: 8 ;83a: >aa >:8 i8n4iK3a 35a 87 a 48n8n3ia 8 a7 in74i453i:n87 : >87:na7 5@i3a7# S8 8ai9aa 5n 78g5i;i8n4: a :7 >in3i>a87 3:;>84i:87 3:;: 8 %an3: 8 Ci4: B %%VA 8n 8a3i=n a a7 4a7a7 58 i8n8n inan: a a7 in74i453i:n87 : >87:na7 5@i3a7# S8 8i7aan 35á87 7:n :7 3i48i:7 58 78 874án 4:;an: >aa a7 4a7a7 58 78 ;an8an a345a;8n48# R8i7i=n g8n8a 8 35an4: a a >:7iiia 8 a5;8n4a a 4a7a7 8 in487 >a7ia >aa a7 in74i453i:n87 : >87:na7 5@i3a7+ g8n8an: 5na ;aB: 3a>4a3i=n 8 3i8n487 B i5i89#

En 8a3i=n a n5874: >i;8 >:534: 7:53i=n+ 78 :i: :78a 58 87 n8387ai: 5n 78g5n: >:534: 7:53i=n Ba 58 n: 8i748 5na Pan 8 Fi8i9a3i=n 8 Ci8n487+ 87 >: 87: 58 78 8ai9aa a7 7ig5i8n487 ;8ia7 -

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VI#(# REA DE RECURSOS HUMANOS E >:534: 7:53i=n+ 3:n 8 58 78 a 4aaa 87 5n :ganiga;a ;:4ia: WAn8: nZ 21X+ 8 35a 874aá iigi: a a7 ag8n3ia7 an3aia7+ 8i: 58 In48an 358n4a 3:n 5n :ganiga;a 8nJ:3a: 8n a Pana G88n3ia 8 35a n: ina 5na inJ:;a3i=n 3:;>84a a383a 8 a @n8a 8 3a8a# C:n 874: 78 573a 48n8

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5na ;:4ia3i=n 84a 8n :7 3:a:a:87 8 in38;8n4a a >:534iia 8 :7 3:a:a:87# Paa : 35a 78 8ai9aá : 7ig5i8n48 - D848;ina :7 ni887 8 a54:ia 8 5na ag8n3ia an3aia# - O48n8 inJ:;a3i=n 8a3i:naa 3:n a J5n3i=n 8 3aa 4aaa:+ 87>57 78 >a7aa a 3a7iK3a a7 a:87 8a3i:naa7 a 3ag:# - R83:>ia B 3a7iK3a a inJ:;a3i=n :48nia# - R8ai9a 5n ;:8: 8 :ganiga;a 8 a358: a a inJ:;a3i=n :48nia# ANE/OS ANEO NZ 1

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MATRIZ DE CO0ERENCIA 1REA

PROBLEMA

ESTRAT3 GICO

S:i3i4a >74a;:7 8 8n4ia87 8 848i:+ >aa Ja3ii4a 8 57: 8 J:n:7 B :4:7 a75n4:7 a;ini74a4i:7 #

2INANZA S

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Ra4i: 8 8K3i8n3ia i7;in5B: 8 $6#6 8 201$ a $2#" 8 201(#

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PROBABL E CAUSA

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E2ECTOS

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RESPONS ABLES

PRODUCT OS DE SOLUCIÓN

L5i7 F8i>8 Ca748an:7 L=>89 T:87 G88n48 G8n8a

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2F2"0$ 72789

2F2$06 2F2$0, 2F2(06

Ga74:7 >: in488787 Sini874:7 B >874a3i:n87 In35ia7 Wn84:X A5748 8 878a7 >aa i87g:7 3a4a74=K3:7 C:74: 8 :>8a3i=n

 

MARGEN BRUTO4

P:i7i=n >aa 3i4:7 MARGEN BRUTO DESPU3S DE PRO-ISIONES4

C:;i7i:n87 Wn84a7X Ing87:7 W8g87:7X 43ni3:7 i87:7 Wn84:X R8754a: >: :>8a3i:n87 Knan3i8a7   WROFX

2F2602

Ga74:7 8 a;ini74a3i=n

2F2606

Ga74:7 8 8n4a7 Va5a3i=n 8 a34i:7 B :4a7 >:i7i:n87

2F2,02

-21+6(

 

RESULTADO DE OPERACIÓN4

2F2.0( 2F2.06 2F2.02

Ing87:7 Knan3i8:7 Ga74:7 Knan3i8:7 O4:7 Ing87:7 B ga74:7 R8754a: an487 8 i;>5874: a a7 ganan3ia7 Ga74: >: i;>5874: a a7 ganan3ia7 R8754a: n84: 8 :>8a3i:n87   3:n4in5aa7 Ganan3ia WPiaX n84a 8 i;>5874: a a7 ganan3ia7 >:388n48 8 :>8a3i:n87 i73:n4in5aa7 R8754a: n84: 8 883i3i: R%s'!)a$o (%)o a)r"F'"F!% a:4 P:>i84ai:7 8 a 3:n4:a:a Pa4i3i>a3i:n87 n: 3:n4:a:a7 Ga(a(#"a ;,r$"$a= or a##"(:4 %á7i3a >: a33i=n 3:;n 8n :>8a3i:n87 3:n4in5aa7 %á7i3a >: a33i=n 3:;n 8n :>8a3i:n87 i73:n4in5aa7 Ganan3ia W>iaX á7i3a >: a33i=n 3:;n Di5ia >: a33i=n 3:;n 8n :>8a3i:n87 3:n4in5aa7

2F1$0" 2F1$0$ 2F1$0( 2F101 72T889 2F1.02 2F1.01 72T887 2F2201 2F220" 2F220$ 2F2202

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-2(.+11

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0

0

0 0 7?7?> 7?89?7  9 -6$(+.2$ -$2(+(12 9?8?@9 9?>?@@ 8  .1.+"66 ,0$+1$0 0

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1+(1+"0 1+2,1+612 -"(2+(.6

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62+(06

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$+10$ 1"+$02

11#2$(6 "

.#6,60$ 0

11#2$(6 " 11#2$(6 "

0 .#6,60$ .#6,60$

Di5ia >: a33i=n 3:;n 8n :>8a3i:n87 i73:n4in5aa7 Ganan3ia W>iaX i5ia >: a33i=n 3:;n

2F220( 2F2206

0 11#2$(6 "

0 .#6,60$

Fuente: Bolsa de Valores de Lima

En 8 >878n48 35a:+ 78 >588 :78a 58 :7 ga74:7 a;ini74a4i:7 8n 8 201( 834: a a?: an48i: 201$

ANEO NZ 6

Fuente: Memoria Anual (201!"Ban#o Inter$an% 

ANEO NZ , Es)a$o 2"(a(#"%ro A('a! Co(so!"$a$o $%! A6o 789 ;E( m"!%s $% ('%
%ALANCE GENERAL  BALANCE S&EET  92T889

1F0101 1F0201 1F0"01 1F01"( 1F0"06

"112201( "112201$

ACTI-O4

Di7>:ni87 F:n:7 in48an3ai:7 In87i:n87 a a: a9:na8 3:n 3a;i:7 8n 8754a:7 In87i:n87 i7>:ni87 >aa a 8n4a In87i:n87 a 8n3i;i8n4:

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12+$"1+,.( 2$(+02. 10(+1. .+06,+16$ $,+(61

6+"(.+(0$ "10+0"0 10(+,.2 .+"0"+1,6 0

1F01"1 1F01"2 1F0111 1F011( 1F011, 1F011. 1F011 1F012. 1F012 1F01"6 1F0112 1F011" 1F01"0 1F11, 1F011$ 9289ST

1F102

D8ia:7 >aa n8g:3ia3i=n D8ia:7 8 3:845a Ca48a 8 3i4:7 Wn84:X Ca48a 8 3i4:7 ig8n487 Ca48a 8 3i4:7 8Knan3ia:7 Ca48a 8 3i4:7 8n3i:7 Ca48a 8 3i4:7 8n 3:an9a 5i3ia C58n4a7 >: 3:a >: :>8a3i:n87 8 78g5:7 Wn84:X C58n4a7 >: 3:a a 8a78g5a:87 B 3:a78g5a:87 Wn84:X A34i:7 >: 878a7 43ni3a7 a 3ag: 8 8a78g5a:a7 C58n4a7 >: 3:a Wn84:X C58n4a7 >: 3:a i87a7 Wn84:X I;>5874:7 a a7 ganan3ia7 3:i8n487 A34i:7 n: 3:i8n487 ;an48ni:7 >aa a 8n4a O4:7 a34i:7 Wn84:7X TOTAL ACTI-O CORRIENTE4

Ca48a 8 3i4:7 Wn84:X

1F10" 1F10$ 1F1001 1F10( 1F11. 1F106 1F1,01 1F10, 1F112 1F11( 1F1.01 929ST

C58n4a7 >: 3:a Wn84:X C58n4a7 >: 3:a i87a7 Wn84:X %i8n87 8ai9a87+ 83ii:7 8n >ag:+ a5i3a:7 Pa4i3i>a3i:n87 8n a7:3iaa7 B n8g:3i:7 3:n5n4:7 In87i:n87 a 8n3i;i8n4: P:>i8a87 8 In87i=n In;5887+ ;:iiai: B 85i>: Wn84:X A34i: in4angi8 Wn84:X i74in4: a a >57a@a P57a@a I;>5874:7 a a7 ganan3ia7 iJ8ia7 O4:7 a34i:7 Wn84:7X TOTAL ACTI-O NO CORRIENTE4

927889

TOTAL ACTI-O4

1F"$01

C58n4a7 C:n4ing8n487 D85:a7

1F"$02 92T88 92T887

C58n4a7 8 O8n D85:a7 PASI-O  PATRIMONIO4 PASI-O4

92T88

PASI-O CORRIENTE4

1F2101 1F2,0$ 1F2$0, 1F2$0. 1F2,20 1F2,21 1F2,06 1F2,0, 1F2.02

Oiga3i:n87 3:n 8 >i3: A85a:7 B :iga3i:n87 Knan3i8a7 D8ia:7 >aa n8g:3ia3i=n D8ia:7 8 3:845a C58n4a7 >: >aga a a78g5a:7 C58n4a7 >: >aga a 8a78g5a:87 B 3:a78g5a:87 Wn84:X C58n4a7 >: >aga C58n4a7 >: >aga i87a7 P:i7i:n87

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"2$+26. 2$1+1( 0 0 2(+$+2"( 22+61,+20, 2(+1((+1" 21+"(+.60 2$+216 1$0+6.. "6"+"2, ",.+.2 22(+,, 161+."0 $2+12 1"+,.$ 21+"$, .+0(. 1+100 (+.1( .6+($$ 26(+,. 1+(., 20,+,$ "0+2$ ($+",. 0 0 0 0 ?99? >?9?  @ 0 0 0 0 0 0 0 0 $+(1" $2+6(( 0 0 ,1"+262 6(2+..1 (,+1(. (,,+202 1+"61 1$(+."6 0 0 $1+(( 10+"00 2+0$, $$$+..6 9?9?88 9?@>?@8 8?888? 8?>?77  @ 2(+$02+(.6 2,+.$,+1(6 0

0

2.+$.,+666 2"+".1+$2, 6+11+,26 "+1$0+1$ "."+6 2,"+"1$ ,". (+116 0 0 $,+$, 6+.$1 0 0 ,6(+"1. 6$+$"0 $6+,," "0+$0.

1F2,2$

I;>5874:7 a a7 ganan3ia7 3:i8n487

0

0

1F201

O4:7 >a7i:7

0

0

92787

1F"002

TOTAL PASI-O CORRIENTE4

A85:7 B :iga3i:n87 Knan3i8a7

1F"020 1F"021 1F"00$ 1F"00( 1F"006 1F"02, 1F"00, 92>8ST

R878a7 43ni3a7 >: >i;a7 R878a7 43ni3a7 >: 7ini874:7 C58n4a7 >: >aga C58n4a7 >: >aga i87a7 P:i7i:n87 I;>5874:7 a a7 ganan3ia7 iJ8ia7 O4:7 >a7i:7 TOTAL PASI-O NO CORRIENTE4

92>989

TOTAL PASI-O4

92T88>

PATRIMONIO4

1F""01 1F""02 1F""1$

Ca>i4a 7:3ia Pi;a 8 8;i7i=n A33i:n87 8n 487:8@a

1F""0"

>?7>? 7@?@?  8 $+2(+$1" $+(6(+2..

$+"$,+,"$ "+6.+020 12+"(( $$+., 0 0 0 0 0 0 $+16$ 10+$01 20+(,6 2(6+.0, ?9?77 ?@?8> ?>?> >?87?  > 6"+$$6 26.+0,, -"22+21$

6"+$$6 26.+0,, -2.(+,,6

R878a7

2+000+000

0

1F""0$

R8754a:7 a35;5a:7

1+,,+6",

"+10"+600

1F""10 1F""1" 1F"201

A57487 a >a4i;:ni: Pa4i;:ni: A4i5i8 a :7 P:>i84ai:7 8 a C:n4:a:a Pa4i3i>a3i:n87 n: 3:n4:a:a7

-"61+"( $+"$(+((1 11(+".0

1$1+,0, $+11+0($ 111+220

92>>8

TOTAL PATRIMONIO4

92>>8@

TOTAL PASI-O  PATRIMONIO4

1F"(01

C58n4a7 C:n4ing8n487 A388:a7

1F"(10

C58n4a7 8 O8n A388:a7

?8?>9 ?>87?7@ 8?888? 8?>?77  @ 2(+$02+(.6 2,+.$,+1(6

0

0

Fuente: Bolsa de Valores de Lima

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>2T889

"F0101

ESTADO DE FLU&OS DE EFECTIVO 2LUJOS DE E2ECTI-O  EHUI-ALENTES DE E2ECTI-O DE ACTI-IDAD DE OPERACIÓN4 R8754a: n84: 8 883i3i:

>2T88@

A's)% ara #o(#"!"ar %! R%s'!)a$o N%)o #o( %! E%#)"
"F0"01

D8>83ia3i=n B a;:4i9a3i=n 8 >8@::

"F0"10

Ga74: >: i;>5874: a a7 ganan3ia7

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"112201( "112201$

1+2".+.0$

62+(06

111+060

10(+",

0

0

"F0"11

111+."$

"F0"1"

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,.+2.(

20+1((

"F0"02

P:i7i=n >aa 3a48a 8 3i4:7 B 358n4a7 >: 3:a

6$(+.2$

$2(+(12

"F0"1,

P:i7i:n87

12+$.

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O4a7 >:i7i:n87

0

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0

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-112+6(,

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"F0"12

"F0"06

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0

0

"F0"1(

WA5;8n4:X i7;in53i=n 8 358n4a7 >: 3:a a 8a78g5a:87 B 3:a78g5a:87

0

0

0

0

0

0

WA5;8n4:X i7;in53i=n 8n 358n4a7 >: 3:a B 358n4a7 >: 3:a i87a7 WA5;8n4:X i7;in53i=n 8 8ia:7 8 n8g:3ia3i=n B 8 3:845a WA5;8n4:X i7;in53i=n 8n :4:7 a34i:7

"F0$0( "F0$2" "F0$0" >2T89

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-"+$60+02"

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"F0$06

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0

0

"F0$0.

A5;8n4: Wi7;in53i=nX 8 358n4a7 >: >aga a in48;8iai:7+ 3:;83iai9a:87 B a5iia87

0

0

"F0$0

A5;8n4: Wi7;in53i=nX 8 358n4a7 >: >aga a a78g5a:7

"F0$10

"F0$11

A5;8n4: Wi7;in53i=nX 8 358n4a7 >: >aga a 8a78g5a:87 B 3:a78g5a:87 A5;8n4: Wi7;in53i=nX 8 8ia:7 8 n8g:3ia3i=n B 8 3:845a A5;8n4: Wi7;in53i=nX 8 878a7 43ni3a7 >: 7ini874:7

0

0

"F0$12

A5;8n4: Wi7;in53i=nX 8 >:i7i:n87

0

0

"F0$0$

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ANE/O N59

VII#20,# VII'20' Inter$an%  VII#20# VII#210# VII#211# VII#212#

Fuente:

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-II.79.EMPRESA INTERBANK S.A.C. PERÍODO DE E-ALUACIÓN: 89 AGOSTO 0ASTA 9 NO-IEMBRE -II.79.

VII#216# COMPONENTE: )8;a Fan3i73a A3:74a R5i:

ENTRE-ISTADO:

SUBCOMPONENTE: a Dii7i=n 8 A75n4:7 L8ga87

CARGO: G88n48 8

VII#21,# 1REA:

LEGAL 

2EC0A: 010.2016

VII#21.#

-II.79.

PREGUNTAS

-II.778. -II.779. -II.777. OBSER-AC S N IONES

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-II.78. -II.79. -II.77.

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