Programa de Auditoría para evaluar la gestión del Área Comercial en el Banco Popular de Ahorro.
Fecha
2016-06-26
Autores
Contreras Muñoz, Cosette
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Editor
Universidad Central "Marta Abreu" de la Villas.
Resumen
La Auditoría de Gestión tiene gran importancia en los momentos actuales, pues facilita a la dirección de cada entidad los elementos necesarios para la toma de decisiones y pone de manifiesto las debilidades de cada actividad y la tendencia hacia el futuro. En la literatura se hace referencia a las normas, principios y etapas o fases en que debe realizarse. Existiendo una total coincidencia en el criterio de los autores con respecto a estos aspectos; sin embargo no se encontraron en Cuba referencias a la elaboración de Metodologías y Programas específicos a actividades, sectores o ramas de la producción o los servicios por lo que se decidió realizar una investigación con el objetivo de crear y aplicar un programa de auditoría que permitiera evaluar la gestión del área comercial de una institución financiera del Banco Popular de Ahorro y aplicarla en la Sucursal 4312, basándose en este aspecto, la novedad consisten en la elaboración y aplicación de dicho programa. Para llevar a efecto esta investigación, fue preciso acudir a una amplia búsqueda y consultas bibliográficas que permitieran fundamentar en un marco teórico – práctico la metodología y programa a aplicar. Para obtener los hallazgos y evidencias plasmadas en los papeles de trabajo se utilizaron las herramientas: cuestionarios, encuestas, cálculos de indicadores, revisión de documentos, así como métodos de medición de calidad y saturación de la sucursal que aparecen detalladas en la metodología desarrollada. En la aplicación del programa se evalúa la gestión del área comercial de la sucursal, plasmando los hallazgos negativos y positivos, lo que posibilitó arribar a la conclusión de evaluar la gestión del área como económica, eficiente y eficaz. Esto permitió validar la hipótesis planteada y realizar las recomendaciones en correspondencia con los resultados obtenidos.
The auditorial management has a great importance nowadays. It facilitates to the direction of each entity the necessary elements to make right decisions. It also takes into account the weak port of each activity and the tendency towards the future; it also makes reference in the literature to the norms, principles and stages or phases to be performed. There exist a total coincidence of criterium from the authors in respect to these aspects, nevertheless, there were not found in Cuba references to the elaboration of methodologies and specific programs to the activities, sectors or production branches and services; that’s why it was decided to make on investigation with the objective to create and apply on auditorial program to evaluate the management of the commercial area of a financial institution of the Popular Savings´ Bank; and to apply it to 4312 dependence. Based on this aspect the novelty consists in the elaboration and application of this program. To make possible this research it was necessary a deep study wide in information findings and bibliographic consultations to formulate in a theoretical – practical frame the methodology and the program to apply. To get the different evidences and findings shown in the work papers different tools were apply such as: questionaries, surveys, indicator calculus, document revision as well as different methods to measure the quality and the saturation of the dependence that appears in a very detail way in the developed methodology. In the application of the program the management of the commercial area was evaluated, writing the positive and negative findings. We got to the conclusion to evaluate the management of the area as efficient and economic, and it also allows us to validate the stated hypotheses and to make the recommendations with the obtained results
The auditorial management has a great importance nowadays. It facilitates to the direction of each entity the necessary elements to make right decisions. It also takes into account the weak port of each activity and the tendency towards the future; it also makes reference in the literature to the norms, principles and stages or phases to be performed. There exist a total coincidence of criterium from the authors in respect to these aspects, nevertheless, there were not found in Cuba references to the elaboration of methodologies and specific programs to the activities, sectors or production branches and services; that’s why it was decided to make on investigation with the objective to create and apply on auditorial program to evaluate the management of the commercial area of a financial institution of the Popular Savings´ Bank; and to apply it to 4312 dependence. Based on this aspect the novelty consists in the elaboration and application of this program. To make possible this research it was necessary a deep study wide in information findings and bibliographic consultations to formulate in a theoretical – practical frame the methodology and the program to apply. To get the different evidences and findings shown in the work papers different tools were apply such as: questionaries, surveys, indicator calculus, document revision as well as different methods to measure the quality and the saturation of the dependence that appears in a very detail way in the developed methodology. In the application of the program the management of the commercial area was evaluated, writing the positive and negative findings. We got to the conclusion to evaluate the management of the area as efficient and economic, and it also allows us to validate the stated hypotheses and to make the recommendations with the obtained results
Descripción
Palabras clave
Control Interno, Normas Cubanas, Auditoría de Gestión, Sistema Financiero Bancario, Sucursal 4312 BPA