The objective of this article is to describe the importance and process of the application of the Administrative and Operational Audit, elaborated within the framework of a formative investigation applied and oriented within the Administrative and Operational Audit course of the ninth semester of the Public Accounting program, in the Global Confecciones y Textiles SAS company in the city of Ibagué, during semester A of 2017, based on the analysis of the economic growth that this company has achieved in its last year.
The type of applied research is the Case Study with a qualitative, descriptive methodology; through the application of information collection techniques such as interviews, physical visits in the company, observation, documentary review, and the application of the audit program to the selected areas: Stamping, Packaging, Billing and Dispatches. It is important to mention that the result of the audit allowed in these functional areas of great importance in the production process, to identify findings in its processes that were reported to the organization in order to establish preventive and corrective measures, aimed at achieving business objectives. and control of your resources. Therefore, as a final product for the end of the semester, the audit group produced a video report in which,The process carried out together with this article and the final document of the audit performed are summarized.
Key Words: Audit, Resource, Control, Management, Growth.
KEYWORDS: Audit, Resource, Control, Management, Growth
Global Confecciones y Textiles SAS "Global Contex SAS", is an Ibagueran company, from the textile-clothing sector created in 2017, with the aim of offering the market the service of making and marketing clothing in knitted fabric, this organization During the last year, it has had an important growth in its productive activity, generating direct and indirect work and contributing to the economic growth of the region. This is how, in the verification of the financial part, a growth in its sales volume has been evidenced, going from billing 4,900 million pesos in 2015 to 12,900 million pesos in 2016, serving clients such as: Didetexco, Leonisa, Nalsani Kenzo Jeans, in the same way that it has directly developed its own brand whose name is BocaRed,with which it is projected to satisfy the needs of the market in terms of clothing based on knitting.
This growth has exponentially generated that all its areas grow in the management of resources and procedures for managing their business, which is why it is necessary to apply an administrative and operational audit that allows Management to identify how the procedures within your organization and the use of resources to fulfill your objectives. This is how the IX semester group of Public Accounting of the Ibagué expansion of the Higher Education Institution ITFIP was allowed the possibility of applying this audit. Taking into account the time period for this activity, it was established as the scope to audit three of its areas, the selection of these,It was made once the process map was prepared that the audit group built after knowing and observing the production and organizational process of Global Contex SAS.
Reason why, the main objective of the audit was to identify and describe the operation of the processes of the selected areas in order to give the application of the prepared audit program, and thus, to be able to identify findings and evidence that would allow evaluating the internal control system, allowing to deliver suggestions and recommendations to the organization in search of the best administrative management and the good use of resources, which is of vital importance and much more so with the operational growth that the organization has had.
METHODOLOGICAL DESIGN
The audit approach is part of the formative investigation within the Administrative and Operational Audit course of the Public Accounting program of the IX semester, with the approach that was made to the Global Contex SAS business unit and the teacher's guidelines of the course, a qualitative, descriptive study was applied, through the application of techniques for the collection of information such as observation, document review, interviews, and the application of the audit program that was developed for each of the audited areas and thus, obtaining the elements that made it possible to evaluate the internal control system for the Stamping, Packaging, Billing and Dispatch areas of the company Global Contex SAS.
For this, in front of the type of research, the case study is approached as a pedagogical strategy of the teaching and learning process, Bernal (2016) defines this type of methodology as a pedagogical strategy that consists of presenting the student with information about a situation of a real case (company, organization, group or person), for analysis, reflection and proposal of alternative solutions to the situation presented and applied to the case to which the information relates.
RESULTS ACHIEVED
Global Contex SAS audit team
Due to the growth that the Global Contex SAS organization has achieved, in the last year, the need to establish the measures that lead to the adequate control and evaluation of its internal control system, for which the administrative and operational audit allows this work. The first activity developed by the audit group was to identify the elements for the construction of the organization's process map. Once it was drawn up, it was established as the scope of the audit carried out, to select the processes to which the audit for the Global Contex SAS case; For this reason, the Stamping, Packaging, Billing and Dispatch processes identified in your process map were audited:
Global Contex SAS process map
Thus, through the application of techniques for collecting information, such as: Interviews, observation, visits, tour of the different processes and the application of the audit program for each audited process, it was possible to identify:
Stamping Area.
- Signage is suggested in each of the areas to measure the danger, of the machines since they have a 360-degree oven. It is recommended to compel employees to use the risky implements of their activity, which are gloves and face masks According to the Inen, which is the norm that governs the ISO, the proper marking of each job must be carried out according to the area of the company, since there is a disorderly loss of time on the part of the operators when searching for tools and objects of It is recommended to update the thermofushers or bring new technology, there is evidence of a delay in the time in which the fabric is thermo-fixed, according to the specifications, this waiting time for the frames to dry must be technified and thus achieve a agility in the process. It is observed that there are no heat extractors.It is recommended to take into account the folder of consecutive day-to-day entries and exits of garment production to the Stamping area. It is recommended the importance of carrying a single folder for the entry and exit of stamping garments. Implement ISO 9001: 2008 in the stamping processes, to achieve future certification of the quality of the service provided and to guarantee continuous improvement.The company has this strength of having stamping in its process, taking into account that if it were to be sent satellites would incur more costs and lengthening the production cycle.It is recommended the importance of carrying a single folder for the entry and exit of stamping garments.Implement ISO 9001: 2008 in the stamping processes, to achieve future certification of the quality of the service provided and to guarantee continuous improvement. The company has this strength of having stamping in its process, bearing in mind that if it were to be sent to satellites, it would incur more costs and lengthening the production cycle.It is recommended the importance of carrying a single folder for the entry and exit of stamping garments.Implement ISO 9001: 2008 in the stamping processes, to achieve future certification of the quality of the service provided and to guarantee continuous improvement. The company has this strength of having stamping in its process, bearing in mind that if it were to be sent to satellites, it would incur more costs and lengthening the production cycle.bearing in mind that if it were to be sent to satellites they would incur more costs and lengthening of the production cycle.bearing in mind that if it were to be sent to satellites they would incur more costs and lengthening of the production cycle.
Packing area.
After applying the audit program for this process, the evidences and recommendations that were made are as follows.
- The company must implement the signage in this area. The remissions for being manual producers can present some type of adulteration. The documentation that is handled does not contemplate any type of consecutive. The company currently acquired a new winery that will allow this area, a adequate inventory management. It was observed that at the time of packaging, the storage of the boxes is not well managed, putting the goods at risk. It was evident that the person in charge has great knowledge and management of the process due to their experience However, it is recommended to document the procedures performed on the packaging.
Billing and Office Area
During the visit, it was evident that in the billing area it is necessary to have a database of customers with the requirements requested by each one of them, allowing queries to be made by any person who is a member of the company.
The consecutive request for a credit note was reviewed and it was evident that it was not fully completed, some authorization signatures are required.
DISCUSSION
Every business unit within its strategic planning establishes the main guidelines that allow it to fulfill its corporate purpose, with the best management of resources, and within it: objectives, policies, plans, structures, budgets, communication channels are established, information systems, procedures, controls, etc.
Due to the above, the Administrative and Operational audit emerged as a need to evaluate within the organization, its processes that would allow to know deviations from the plans drawn up by management.
Villarroel (2017) defines the operational audit as:
The critical, systematic and impartial examination of the administration of an entity, to determine the effectiveness with which it achieved the pre-established objectives, in addition to the efficiency and economy that was used and the resources were obtained, with the sole sense of suggesting the recommendations that will improve management in the future. (Verbatim quote from the Nudman-Puyol book "Operational Audit Manual).
This author points out that this Audit must be critical, systematic and impartial, allowing the establishment of tools that identify deficiencies and advantages in each of the areas of the organization, seeking improvements, achieving efficiency and effectiveness of its processes. This type of audit includes the following stages: Planning, Execution and Final Report.
According to Marlene (2008) Administrative and Operational Audits are linked in the methodical and systematic examination, which allows an organization to be evaluated in full or in part, including the effectiveness with which its pre-established objectives are achieved and, controlling the use of its resources to improve management in the future of the organization.
The administrative and operational audit has two objectives:
- Evaluate the level of the company's resources, and Examine the methods and procedures of the operations observing the degree of reliability and efficiency.
Therefore, after knowing the environment or environment of the audits, tactical, strategic, corporate and cooperative plans will be prepared, in order to achieve their objectives.
As the main objective of the administrative and operational audit process within the organization, the evaluation of the efficiency and effectiveness of the systems used is sought, in order to achieve the proposed goals, allowing the causes that generate the deviation to be identified and controls to be established. necessary for the best use of resources and administrative management.
Therefore, this process is of vital importance for any organization that must always seek an answer to the question: is the organization obtaining the maximum performance from the available resources? Such authorship can contribute to identifying how its processes are structured and how its resources are managed.
Phases of the administrative and operational audit.
For his part, Quintanar (1980) conceives that the auditor must possess interest and imagination, and view problems with a constructive and positive approach (never critical), since he must be a good interviewer (not an interrogator) and know how to synthesize the written Findings found, therefore, it is recommended to act as a team; This author describes seven phases for the development of the audit, which can be centralized in the following five phases. Taking into account the stated phases, the process was carried out within the company, a work plan was developed that would allow information to be obtained during the semester that allowed identifying findings, which were delivered in the final report to management.
Taking into account the results and according to the objectives established by Marlene (2008), for the achievement and fulfillment of the strategic plan that the organization has, it is necessary to implement the mechanisms that allow evaluating the level and use of resources in the same way that the methods and procedures of the operations, allowing a degree of reliability and efficiency in the management of the different areas of the company.
In the same way that Ducker (2013) expresses it "what can be measured can be controlled" taking into account that the audit allows the organization to measure the degree of compliance with its internal control and, thus, identify the possible failures that it You can present, in order to propose corrective and preventive measures and to correct deviations to compliance with procedures, in the processes of the different areas of the organization, all this, in step with two things: control of resources and proper management thereof.
CONCLUSIONS
The process of applying an administrative and operational audit in the company Global Contex SAS, allowed us to conclude that:
- There are two factors of great import to the organization from any of its areas: The control of resources and the administrative management of its processes, taking into account that the sum of each of them points to the fulfillment of the strategic plan in place. periodic review in the evaluation of internal control is necessary and important, in order to know the deviations in compliance with the procedures established within the organization, taking into account the economic growth that the organization has achieved and, in order to protect and make good use of its resources, it is concluded that internal control is important for the administrative, accounting and operational structure of the company. In addition, weaknesses and opportunities for process improvement were identified at the operational level.Significant deficiencies in an organization's internal control are identified in the audit process. This will allow identifying findings on which corrective measures should be applied, in this sense, the auditor's work will be extended to the improvement proposal for the internal control system. For every organization it is essential and necessary to document all its processes, with In order to have identified the procedures and activities that must be carried out in each one of them and, thus, to be able to periodically evaluate compliance with administrative management.The auditor's work will be extended to the improvement proposal for the internal control system. For all organizations, it is essential and necessary to document all their processes, in order to have identified the procedures and activities that must be carried out in each of the they and, thus, be able to periodically evaluate compliance with administrative management.The auditor's work will be extended to the improvement proposal for the internal control system. For all organizations, it is essential and necessary to document all their processes, in order to have identified the procedures and activities that must be carried out in each of the they and, thus, be able to periodically evaluate compliance with administrative management.
REFERENCES
- Bernal, C (2016). Investigation methodology. Fourth edition. Pearson. Pg 151. Bogotá, Colombia.Ducker P. (2013). Principles of Quality and Productivity. Viewed at https://jummp.wordpress.com/tag/peter–drucker/ Marlene (2008) Puyol, Nudman (1985). Operational Audit Manual. Viewed at: http://www.emagister.com/uploads_courses/Comunidad_Emagister_67166_67166.p df Quintanar Romero E. (1980). The Operational Audit. Spanish Journal of Financing and Accounting. Vol. 31. Pg. 151-170Villarroel González, EF (2017). Operational Audit Course. Central University. Lic. In Public Accounting. Viewed at: http://www.emagister.com/uploads_courses/Comunidad_Emagister_67166_67166.p df
