La auditoría interna y su incidencia en la gestión del negocio unipersonal Transporte Gallardo. Guadalupe, año 2018
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Date
2020
Authors
Guerrero Quispe, Esther
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Publisher
Universidad Nacional de Trujillo
Abstract
El objetivo de la investigación fue determinar la incidencia de la Auditoría Interna en la Gestión del Negocio Unipersonal Transporte Gallardo de la ciudad de Guadalupe en el año 2018. El planteamiento del problema se formula: De qué manera la Auditoría Interna incide en mejorar la Gestión del Negocio Unipersonal Transporte Gallardo de la ciudad de Guadalupe en el año 2018. El tipo de investigación es del nivel descriptivo, explicativo y correlacional. Para llevar a cabo este estudio de investigación se ha tomado en cuenta la información económica y financiera del Negocio Unipersonal Transporte Gallardo mostrados en el estado de situación financiera y estado de resultados al 31 de diciembre del 2018, así como también se encuestó a ocho colaboradores de la empresa. Los resultados obtenidos del presente trabajo de investigación, permitieron inferir que, la implementación de la auditoria interna en el Negocio Unipersonal Transporte Gallardo mejora la gestión de sus recursos, se utiliza de una mejor manera los recursos financieros de la empresa, evitando faltantes de efectivo, se efectúan arqueos de caja y conciliaciones bancaria, se efectúan inventarios físicos de bienes tanto de almacén como de activo fijo; así mismo se efectúa un control concurrente de la administración de personal. Es decir una eficiente utilización de los recursos económicos, financieros y del talento humano que posee la organización empresarial. Se llegó a concluir que al implementar la auditoria interna, ésta incide de manera favorable en la gestión del Negocio Unipersonal Transporte Gallardo.
ABSTRACT The objective of the investigation was to determine the impact of the Internal Audit in the Management of the Individual Business Gallardo Freigth Transport of the city of Guadalupe in 2018. The problem statement is formulated: How the Internal Audit affects the Management of the Individual Business Gallardo Freigth Transport of the city of Guadalupe in 2018. The type of research is descriptive, explanatory and correlational. To carry out this research study, the economic and financial information of Individual Business Gallardo Freigth Transport shown in the statement of financial position and income statement as of December 31, 2018 has been taken into account, as well as eight employees from the company.The results obtained from this research work allowed us to infer that, the implementation of the internal audit in the Individual Business Gallardo Freigth Transport improves the management of its resources, the financial resources of the company are used in a better way, avoiding lack of cash, cash and cash reconciliations are made, physical inventories of both warehouse and fixed assets are made; Likewise, there is a concurrent control of personnel administration. In other words, an efficient use of the economic, financial and human talent resources that the business organization possesses. It was concluded that by implementing the internal audit, it has a favorable impact on the management of the Individual Bussiness Gallardo Freigth Transport.
ABSTRACT The objective of the investigation was to determine the impact of the Internal Audit in the Management of the Individual Business Gallardo Freigth Transport of the city of Guadalupe in 2018. The problem statement is formulated: How the Internal Audit affects the Management of the Individual Business Gallardo Freigth Transport of the city of Guadalupe in 2018. The type of research is descriptive, explanatory and correlational. To carry out this research study, the economic and financial information of Individual Business Gallardo Freigth Transport shown in the statement of financial position and income statement as of December 31, 2018 has been taken into account, as well as eight employees from the company.The results obtained from this research work allowed us to infer that, the implementation of the internal audit in the Individual Business Gallardo Freigth Transport improves the management of its resources, the financial resources of the company are used in a better way, avoiding lack of cash, cash and cash reconciliations are made, physical inventories of both warehouse and fixed assets are made; Likewise, there is a concurrent control of personnel administration. In other words, an efficient use of the economic, financial and human talent resources that the business organization possesses. It was concluded that by implementing the internal audit, it has a favorable impact on the management of the Individual Bussiness Gallardo Freigth Transport.
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Keywords
Auditoría interna, Gestión empresarial, Empresa de transportes