Auditoría de gestión del proceso de comercialización / facturación y distribución de combustible de la empresa Disa S.A.

Abstract

Fuel trading companies require an adequate assessment of their processes, in addition to a control model and the development of a management audit, the absence of this can cause a high level of risks, which can harm organizational interests, affect compliance with the procedures carried out in the different departments such as billing, marketing, financial, among others, as a consequence the need for a management audit arises in their processes, this is intended to take advantage of all the resources of the company adequately, be these human, technological, financial, thus reducing costs, while improving financial performance, this is possible through the generation of action plans and procedures that aim to achieve the proposed objectives, based on the context, the objective of this work was to evaluate the commercialization processes of co Fuel in the company Diésel industrial DISA SA through the use of management indicators and an audit in the areas of marketing, billing and distribution that allows the identification of problems in compliance with the processes developed; For this, a bibliographic research of the variables was used, it is also a quantitative and qualitative research, it is mainly based on the use of quantitative methods, that is, it seeks to quantify the economic situation as the main object of study of the subject, social practices are also analyzed; The company has a certain degree of organization, however, in the different areas evaluated it was possible to detect some shortcomings, among these, the lack of planning, which does not allow it to achieve its objectives, in the company DISA SA, procedures have not been proposed For the control of the accounting movement of the accounts that are part of the statement of financial position, control means have not been established that allow determining income and expenses, there are no control procedures for the inflows and outflows of cash, in the company DISA SA , performance evaluations are not carried out on human talent, not all employees have the preparation according to the functions they perform. After conducting the management audit of the company DISA SA, it is possible to conclude that through the management audit it was possible to detect the internal shortcomings in the different areas analyzed, the situation of the company is feasible to be improved, more than anything. regarding the organizational issue. After conducting the surveys, it was possible to detect shortcomings such as duplicity in functions, this causes loss of efficiency in the management of resources, be they economic and material. There are still personnel in the company who do not have adequate training to perform the functions assigned to the job, this was possible to determine through surveys of work personnel. Based on the conclusions obtained, it is possible to make the following recommendation: in order to safeguard the business situation, the company DISA S.A. should maintain the level of indebtedness and preferably reduce it, in this way so that this indicator does not exceed 70%, so as not to compromise other factors of the organization, it is also recommended to make improvements in terms of human talent, implement internal control standards , which can be very useful to guarantee the validity of the information presented in the financial statements. An important recommendation is undoubtedly to train 100% of the personnel that works within the organization, this will allow them to fulfill their functions efficiently.