Propuesta de Programa de Auditoría al Control Interno en el Área de Recepción para el Hotel Ensenachos
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Fecha
2016-06-26
Autores
Mena Suárez, Teresa Julia
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
La presente investigación tiene como objeto de estudio el Área de Recepción
del Hotel Ensenachos y su objetivo es elaborar un programa de auditoría que
permita evaluar el proceso de control interno en dicha área, debido a la
necesidad de elaborar un programa como elemento integrador de autocontrol
y de diagnóstico continuo que permita evaluar el grado de control existente en
el área de recepción.
Para la realización del mismo se requirió de una búsqueda bibliográfica de los
conceptos relacionados con el Control Interno y todo lo relacionado con el
departamento de Recepción Hotelera, lo que proporciona la base para la
realización de la auditoría.
Se realiza una caracterización de la entidad y dentro de la misma se
encuentra la del área objeto de estudio realizando una evaluación del control
interno así como un diagnóstico del área. Se encuestaron clientes internos
(trabajadores) y clientes externos con el propósito de conocer aspectos
relacionados con el funcionamiento del departamento de Recepción.
Además se elabora la propuesta de un programa para evaluar el control
interno en el Área de Recepción del Hotel, el cual fue aplicado a la postre. Los
hallazgos de la auditoría son expuestos en el informe en el que se
presentaron las conclusiones y recomendaciones con el fin de erradicar las
deficiencias detectadas.
The present investigation has like object of study the reception area of the Hotel Ensenachos and its objective it is elaborating an audit program that it enables evaluating the internal control process in said area, due to the need to elaborate a program like integrative self-control element and of continuous diagnosis that it enables evaluating the degree of existing control in the reception area. For the realization of the same it took of a bibliographic Catering search of the concepts related with Internal Control and all related matters with the department of reception, what provides the base for the realization of the auditing. A characterization of the entity comes true and inside the same one he meets the one of the area I object of study accomplishing an evaluation of internal control as well as a diagnosis of the area. They polled in-store customers (workers) and external customers in order to know aspects related with the functioning of the department of reception. Besides the proposal of a program to evaluate the internal control in the reception area of the Hotel becomes elaborate, which was applied in the long run. The findings of the auditing are exposed in the report in which the findings and recommendations with the aim of eradicating the detected deficiencies showed up.
The present investigation has like object of study the reception area of the Hotel Ensenachos and its objective it is elaborating an audit program that it enables evaluating the internal control process in said area, due to the need to elaborate a program like integrative self-control element and of continuous diagnosis that it enables evaluating the degree of existing control in the reception area. For the realization of the same it took of a bibliographic Catering search of the concepts related with Internal Control and all related matters with the department of reception, what provides the base for the realization of the auditing. A characterization of the entity comes true and inside the same one he meets the one of the area I object of study accomplishing an evaluation of internal control as well as a diagnosis of the area. They polled in-store customers (workers) and external customers in order to know aspects related with the functioning of the department of reception. Besides the proposal of a program to evaluate the internal control in the reception area of the Hotel becomes elaborate, which was applied in the long run. The findings of the auditing are exposed in the report in which the findings and recommendations with the aim of eradicating the detected deficiencies showed up.
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Palabras clave
Auditoría, Control Interno, Área de Recepción