Auditoría de Gestión al Subsistema de Inventario en el Hotel “Villa La Granjita”
Archivos
Fecha
2007-07-24
Autores
Martínez Hernández, Dayami de los Ángeles
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Editor
Universidad Central “Marta Abreu” de Las Villas
Resumen
Esta Auditoría de Gestión fue realizada en el Hotel Villa La Granjita, motivada por la necesidad de crear un programa que permitiera la evaluación de la eficiencia, eficacia, economía y el control interno en el subsistema de inventario.
En este Trabajo de Diploma primeramente se realizó una revisión bibliográfica donde se expusieron los principales conceptos relacionados con la Auditoría de Gestión, el Control Interno y el Subsistema de inventario, que sirvieran de base para el posterior trabajo a realizar.
Más adelante se dan a conocer las características de esta entidad. Con la base de la fundamentación teórica se realizó un reconocimiento del subsistema de inventario y del control interno del mismo. Además se realizó un análisis de varios indicadores para ver como funciona la gestión de la entidad. Como técnica de la auditoría se aplicaron encuestas a los funcionarios de abastecimiento y ATM así como a clientes del almacén de la Villa para ver como se considera la actividad que realizan.
Se elaboró la propuesta de un programa de auditoría para la evaluación de la gestión del subsistema de inventarios, aplicándose más tarde. En el informe de la auditoría se reflejaron los hallazgos luego de lo cual se arribaron a conclusiones y recomendaciones para posibles soluciones.
This Audit of Administration was carried out The Farm, motivated by the necessity in the Villa Hotel of creating a program that permits the evaluation of the efficiency, efficacy, economy and the internal control in the subsystem of inventory. In this Work of Diploma firstly was carried out a bibliographical revision where they were exposed the main concepts related with the Audit of Administration, the Internal Control and the Subsystem of inventory, that they are used as base for the hind work to carry out. Later on the characteristics of this entity are made known. It with the base of the theoretical foundation was carried out a recognition of the subsystem of inventory and of the internal control of the same. It also was carried out an analysis of several indicators in order to see how the administration of the entity works. Like technique of the audit surveys were applied to the officials of supply and ATM as well as to clients of the warehouse of the Villa in order to see how the activity is considered that they carry out. The proposal of a program of audit for the evaluation of the administration of the subsystem of inventories was elaborated, applying it later. They in the report from the audit were reflected the discoveries after which they were arrived to conclusions and recommendations for possible solutions.
This Audit of Administration was carried out The Farm, motivated by the necessity in the Villa Hotel of creating a program that permits the evaluation of the efficiency, efficacy, economy and the internal control in the subsystem of inventory. In this Work of Diploma firstly was carried out a bibliographical revision where they were exposed the main concepts related with the Audit of Administration, the Internal Control and the Subsystem of inventory, that they are used as base for the hind work to carry out. Later on the characteristics of this entity are made known. It with the base of the theoretical foundation was carried out a recognition of the subsystem of inventory and of the internal control of the same. It also was carried out an analysis of several indicators in order to see how the administration of the entity works. Like technique of the audit surveys were applied to the officials of supply and ATM as well as to clients of the warehouse of the Villa in order to see how the activity is considered that they carry out. The proposal of a program of audit for the evaluation of the administration of the subsystem of inventories was elaborated, applying it later. They in the report from the audit were reflected the discoveries after which they were arrived to conclusions and recommendations for possible solutions.
Descripción
Palabras clave
Hotelería, Auditoria de Gestión, Control interno, Subsistema de Inventario, Evaluación de Sistemas, Hotel Villa La Granjita