Análisis para determinar los procesos de auditoria en la cadena de farmacias Cruzarojo S.A.

Abstract

The audit examination comprises a set of processes focused on detecting and preventing fraud and illicit through the review and analysis of financial information, by concatenating technical, legal and inclusive ethical criteria to guarantee the reliability, quality and integrity of the values. One of the most common professional applications of the profession is to improve business processes, through proper management and timely diagnosis to detect irregularities in the organization; The pharmaceutical industry is one of the most fruitful in our environment, being common in the city when expanding through the multiplicative model; However, when marketing a variety of merchandise, they face the problem of inventory control, where the availability of the products is unknown or they produce losses due to errors in their counting or their expiration. The objective of the project is to determine the applicable procedures in an Inventory Audit in the CRUZAROJO S.A pharmacy chain through a bibliographic investigation to describe the processes to be carried out. The results are based on the chosen procedures arguing with the pertinent legislation and describe how the accounting control is improved by reducing the loss of goods in the hangers or warehouse.