Bibliographic citations
Jara, C., (2017). Los hallazgos de la auditoría operativa al proceso comercial y su impacto en la rentabilidad de la empresa Siderúrgica Emmanuel S.A.A. Lima -2015 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13627
Jara, C., Los hallazgos de la auditoría operativa al proceso comercial y su impacto en la rentabilidad de la empresa Siderúrgica Emmanuel S.A.A. Lima -2015 [Tesis]. PE: Universidad Privada del Norte; 2017. https://hdl.handle.net/11537/13627
@misc{sunedu/4106589,
title = "Los hallazgos de la auditoría operativa al proceso comercial y su impacto en la rentabilidad de la empresa Siderúrgica Emmanuel S.A.A. Lima -2015",
author = "Jara Sobrados, Chanel",
publisher = "Universidad Privada del Norte",
year = "2017"
}
Today companies have seen the need to have an internal audit area, the main responsible for ensuring strict compliance with the guidelines provided by the company, the shareholder thus ensure transparency of operations and the expected return according to the defined strategic objectives. In the research conducted at the Empresa Siderúrgica EMMANUEL SAA Lima, it had as its main object to perform operational audit business process that will allow us to know the significant impact on the profitability of the company. This result was obtained through a diagnosis made before the audit, the audit techniques applied in the planning, implementation and reporting and a final diagnosis. The final diagnosis was achieved implement the recommendations and opportunities for improvement proposed by the area of internal audit, in order to manage the risks of the process, ensure the result and profitability of de company. It can be concluded that the operational audit of the commercial process is vital for the company, as it mitigates the risk systematic theft, fraud, collusion, favoring third parties, etc., so the profitability of the company is secured.
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