Programa de Auditoría para contribuir en el mejoramiento del Sistema de Control Interno en el área de Recepción del hotel Meliá Las Dunas.
Fecha
2015-06-24
Autores
Verdecía Rodríguez, Thais de las Mercedes
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ISSN de la revista
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
El trabajo aborda una problemática de interés para el sector turístico. Responde a la
necesidad de perfeccionar el SCI en el área de Recepción del hotel Meliá Las Dunas.
Plantea como objetivo proponer un Programa de Auditoría que contribuya al
mejoramiento del SCI en el área de Recepción del hotel Meliá Las Dunas. Utiliza
métodos del nivel teórico: histórico lógico, analítico-sintético e inductivo-deductivo y
del nivel empírico: análisis documental, entrevista, observación. Los resultados
confirman que los trabajadores del área conocen sobre qué principios deben ejercer
su labor, así como las legislaciones vigentes que regulan dicha actividad, pero en la
práctica se manifiestan deficiencias, siendo el componente más afectado Actividades
de Control. Aporta un Programa de Auditoría para el área de Recepción que puede
contribuir al mejoramiento del SCI. Este constituye un instrumento de evaluación y
autoevaluación del SCI que permitirá tanto a la dirección de la entidad, auditores
internos y externos, así como a la propia área controlar y autocontrolarse de manera
eficiente en aras de obtener resultados satisfactorios. Se recomienda su
implementación por parte de la entidad, con vistas a la validación en la práctica de la
investigación realizada.
The paper tackles an issue of interest in the tourism sector. It answers the need to improve the Internal Control System in the reception area of the Melia Las Dunas Hotel. Therefore it seeks to propose an audit program which would contribute to the improvement of the Internal Control System in the reception area of the Hotel. Methodology used in this paper includes theoretical methods, such as historical, logical, analytic-synthetic and inductive-deductive methods. On the empirical level - document analysis, interviews and observation were used. The results confirm that the workers know the principles which they must adhere to in their jobs, as well as the applicable laws regulating their activity. However in practice, deficiencies are manifested, with Control Activities being the most affected component. The paper provides an Audit Program that can contribute to the improvement of the Internal Control System in the reception area. This program constitutes an evaluation and self-evaluation tool would allow for the direction of the company by both internal and external auditors, as well as to the control and self-control of the same area in an efficient manner in order to obtain satisfactory results. We recommend the implementation of this program on the part of the company with the view to validate the results of our research in practice.
The paper tackles an issue of interest in the tourism sector. It answers the need to improve the Internal Control System in the reception area of the Melia Las Dunas Hotel. Therefore it seeks to propose an audit program which would contribute to the improvement of the Internal Control System in the reception area of the Hotel. Methodology used in this paper includes theoretical methods, such as historical, logical, analytic-synthetic and inductive-deductive methods. On the empirical level - document analysis, interviews and observation were used. The results confirm that the workers know the principles which they must adhere to in their jobs, as well as the applicable laws regulating their activity. However in practice, deficiencies are manifested, with Control Activities being the most affected component. The paper provides an Audit Program that can contribute to the improvement of the Internal Control System in the reception area. This program constitutes an evaluation and self-evaluation tool would allow for the direction of the company by both internal and external auditors, as well as to the control and self-control of the same area in an efficient manner in order to obtain satisfactory results. We recommend the implementation of this program on the part of the company with the view to validate the results of our research in practice.
Descripción
Palabras clave
Auditoría, Sistema de Control Interno, Perfeccionamiento Empresarial, Hotel Meliá “Las Dunas”