AUDITORIA operativa

UNIVERSIDAD NACIONAL JORGE BASADRE

UNIVERSIDAD NACIONAL JORGE BASADRE

GROHOMAN

GROHOMAN

FACULTAD DE CIENCIAS JURIDICAS Y EMPRESARIALES

FACULTAD DE CIENCIAS JURIDICAS Y EMPRESARIALES

 T

 TACNA –PERACNA –PERÚÚ 2016 2016

AUDITORIA

AUDITORIA

OPERATIVA

OPERATIVA

INFORME DE LA

INFORME DE LA

AUDITORIA

AUDITORIA

OPERTIVA

OPERTIVA

EMPRESA BACKUS

EMPRESA BACKUS

& JOHSTON

& JOHSTON

 JANETH GARCIA JOAQUICIA JOAQUINN 2011- 2011-102022

102022 LILIANA

LILIANA SANDOVAL SANDOVAL ARIAS ARIAS 2011- 2011-102059

102059 A

ASSTTRRIID D NNUUÑÑEEZ Z GGUUTTIIEERRRREEZZ 2200111 1--10210

ÍNDICE

2 RESU/EN DEL INOR/E...3

2.1. O((7 & 8('*(...3

2.2. R&48:& & +4 *$4&),(*&4 (,(+&4...3

2.#. C*,+84(*&4...3

2.3. R&,*:&,(*&4...3

2.5. A,,(*&4 *8&4'4...3

CAPITULO III"... 5

# CUERPO DEL INOR/E...5

#.1. O$4&),(*&4... 5 #.2. D'*4...5 #.#. C*,+84(*&4...5 #.3. R&,*:&,(*&4...5 #.5. P+ & ,,(7...5 #.6. A&;*4...5 2

INTRODUCCIÓN

L*4 8&<*4 & +4 &:&44= +*4 &&'&4= +*4 (&,'*&4= &+ &4'* > '**4 +*4 (()(8*4 &,*7:(,:&'& ,'()*4 & 8 &*,(*= $84, ,*4''&:&'& *$'&& (?*:,(7 @,(&= & ?8,(*:(&'* > & :((4',(7 8& +&4 4& & 8'(+(  + '*: & &,(4(*&4=  4 &4'$+&,& (4'8:&'*4 & ,*'*+ 8& +& >8&  :&%* 484 *,&(:(&'*4 *&'()*4 > & )((+,(.

E + :>* & 4&4 4& B (:+&:&'* 8  '(* & B&:(&'4  + &)+8,(7 > ,*'*+ & +4 ,'()(&4= ,* +* ,8+ 4& &'&& &+( 8 &;:& &(7(,* * 8 &4* * &'( + ,8+ 8&& 4& %& * &'&&,&  + &:&4 > ,* 8 ,('&(* 8& * &4' 4&4*  ( ('&F4= 8& **,(*& 4&8( +&  & + (?*:,(7= &4'* B * &+ 48(:(&'*  + 8('*(.

L 8('*( 8(&& ,  8 &+ :4 (:*''&= *8&  ')F4 & &4' ,'()( 4& *$'(&& 8 :&%* &4&:&<* & +4 ?8,(*&4 & +4 &'(&4.

E4' &:(4 ++&)  :&%* &+ :&%* & +*4 &,84*4 ''* B8:*4 ,*:* :'&(+&4 > @,(&*4= & )('8  + &4'&,B )((+,( 8& &%&,& +*4 8('*&4.

E 8&4'* 4 4& &4&)8&+)& 8 :&,* +*$+= * +* ,8+ &4 (:*''& + &,(7 > ,+(,(7 & &4&,(+(4'4 & +' ,+( +*4 ,8+&4 '(&& ,*:* *$%&'()* &+ &@,(&' +4 ,'()(&4.

S( &:$*= + 8('* ,*& &+ (&4* & 4  8 4&8* 'F:(* 4( * &4&' &48+'*4 8& ,*'& ,+( > ,*4(4'&,( * 8& 4(:+&:&'&= * ,8:+ ,* +*4 &8&(:(&'*4 & +*4 ()&+&4 (&,'()*4= 8(&&4 ,* $4&4  +4 ,*,+84(*&4 *$'&(4 * +*4 8('*&4= * '*: &,(4(*&4 8& ,*(% (&8+(&4 * 8& :&%*& &+ ?8,(*:(&'* & +4 &'(&4.

L @+( & '* 8('*( &4 (?*: 4*$& ,8+8(& 4&,'* &'++*. E4 * '+ :*'()* 8& &+ (?*:& & 8('* &&4&' &+ *8,'* @+ &+ '$%* &+ 8('* &+ ,8+ 4& &  (:*',(.

E+ (?*:& &$& &4,($( +*4 &4,8$(:(&'*4 :4 (:*''&4 4  ,*:* &4&' 8:&'*4 ,*)(,&'&4  &4+ +4 &,*:&,(*&4.

CAPITULO I:

1 ASPECTOS GENERALES

DE LA EMPRESA

AUDITADA

1.1. Ant!"nt#

E+ G8* ,84 &4 +& & &+ :&,* ,&)&,&* &8*. C*':*4 ,* (4'+,(*&4 > +'4 (84'(+&4 & *4 & + ,*4'= 4(& > 4&+) &+ 4= >  ')F4 & 8 &@,(&'& 4(4'&: & (4'($8,(7= ,*:&,(+(:*4 8&4'4 :,4 ++&* B4' &+ +'(:* (,7 &+ P&= ,* 8 &:&'& &?*8& & + 4'(4?,,(7 & 8&4'*4 ,+(&'&4 > ,*48:(*&4. E+ ,&,(:(&'*  ')F4 & +4 :,4 ,*4'('8>& 8* & +*4 (+&4 ?8:&'+&4 & 8&4'* + & &*,(*. L (*),(7 &:&'&= &&% & ,*4''&4 ()&4(*&4 & (?&4'8,'8 > '&,*+* & 8' '( + ,+( & 8&4'*4 *8,'*4 > 4&)(,(*4. L4 *@,(4 :((4''()4 &+ G8* ,84 4& &,8&' 8$(,4 & + A)&( N(,*+4 A>++7 #9K6= & &+ (4'('* & A'&= & + *)(,( & L(:= P&. U(7 & C&)&,&4 P&84 ,84 >  J*B4'* S.A.A. UCP ,84M= (,(+ ('&'& &+ G8* ,84= &4 8 S*,(& A7(: A$(&'= 48$4((( ((&,' & SA/(++& +,= &:&4 ,* *:(,(+(* +&+ & &+ R&(* U(*= 8&

*4&& &+ 9.212 &+ ,('+ 4*,(+  ')F4 & ()&44 48$4(((4.

C$& ((, 8& UCP ,84 &4 &+ (,(+ ,,(*(4' & C&)&,& S  J8 S.A. 96.#5 & +4 ,,(*&4M= 8& &4 + (,(+ *8,'* & ,&)& & + A:* &8. A '( &+ 200= &+ G8* ,84 &+( + ,*:&,(+(,(7 (,(+:&'&  ')F4 & &:&44

,*:(4(*(4'4 :&,'(+&4# &+,(*4 + 8* SA/(++& +,= 4 ,*:* * :>*(4'4 (&&(&'&4 ,8> ,'()( &,*7:(, &4 + (4'($8,(7 & *8,'*4 &+$**4 * &+ G8*. E4' &4'8,'8 *'*  8&4'*4 *8,'*4 &4&,( & '** &+ '&('*(* ,(*+. E'& &4'4 &:&44 ,*:(4(*(4'4 @8 S I,(* S.A.= 8& 4& &, & + (4'($8,(7 & '** &+ '&('*(* :&*4 + * & 4&+)= & + ,8+ &4' ,'()( &4 &+( * + &:&4 DICOPOSAC.

1.$. D%!!%'n()%nt' #t(t*+%!'

E+ :*&+* & &4'(7 &+ G8* ,84 &@& + ?*: & + 8& &4'(* &+ &*,(*= &4& 8 4(,(7 '8,( & 8&4' V(4(7= /(4(7 > V+*&4= B4' + &4''&( $4 & +*4 5 P(+&4 &+ N&*,(* > & + +(@,,(7= ,*:8(,,(7 > :&'4 ?8,(*+&4. A4(:(4:*= ,*':*4 ,* ?,(+('*&4 * B&:(&'4 8& *4 >8 & + (:+&:&',(7= 4&8(:(&'* > ,*'*+ & + &4''&(.

1.$.1. V%#%,n

 E+ ,&,(:(&'* &+ )+* & 8&4' '(,(,(7 &+

:&,*  ')F4 & 8&4'* *'?*+(* & :,4.

  O'* &+ :4 +'* &'** & ()&4(7  +*4 ,,(*(4'4.

S& &+ &:+&* &?&(*. 1.$.$. M%#%,n

 P*4&& > *'&,( +4 :,4 & $&$(4 +*,+&4 &

('&,(*+&4 &?&(4 * &+ ,*48:(*. 1.$.-. P%(# " n+'!%'

 C&,(:(&'* ,* +4 :,4.  C*:&'('()(.

 C+( '*'+.

 C*'*+ & ,*4'*4.  D&4*++* 4*4'&($+&

1.$./. P'0t%!(#

N8&4' P*+'(, &+ S(4'&: I'&* & G&4'(7 &,**,& +*4 ,*:*:(4*4 &+ G8* & '**  , 8*4 & +*4 4(8(&'&4 4&,'*4"

 C8:+( +*4 &8(4('*4 > :&%* ,*'(8:&'& +

&@,,( &+ 4(4'&: ('&* & &4'(7= 48:(&* + &4*4$(+( * + ,+( & +*4 *8,'*4 > 4&)(,(*4= + &)&,(7= ,*'*+ > :('(,(7 & +*4 (:,'*4 + :&(* :$(&'& 4 ,*:* +*4 (&4*4 & 4&8( > 4+8 *,8,(*+ 8& F4'*4 8& &&.

 E4'$+&,& > &)(4 &(7(,:&'& *$%&'()*4 > :&'4

& ,+(= :&(* :$(&'&= 4&8( > 4+8 *,8,(*+= & ,*B&&,( ,* &4' *+'(,.

 C8:+( ,* +4 *:4 +&+&4 > &8+,(*&4 )(&'&4

4 ,*:* *'*4 ,*:*:(4*4 484,('*4= +(,$+&4  + ,+(= B((&& > *'&,,(7 +(:&'(= + :&(* :$(&'&=  + 4&8( >  + 4+8 *,8,(*+ & 484 ,'()(&4= *8,'*4 > 4&)(,(*4.

 H,& 8 84* ,(*+ & +*4 &,84*4 '8+&4

&*)$+&4 > * &*)$+&4.

1.-.

P't('%'# " )(!(#

1./.

O+(n%+()(

1.2. D(t'# " ( )3#(

 RUC"2010011#610

 R7 4*,(+" U(7 & C&)&,&4 P&84 ,84 > J*B4'*

S*,(& A7(: A$(&'

 U$(,,(7" L4 *@,(4 :((4''()4 & ,84 4&

&,8&' & &+ (4'('* & R(:,. /(&'4 8& 48 *:(,(+(* +&+ &4' 8$(,* & N(,*+4 A>++7 #9K6= A'&= L(: .

 A&:4 *4&& 5 +'4 & &+$*,(7 & ,&)& +4 ,8+&4

4& 8$(, & L(:= P8,++= L:$>&8&= A&8( > C84,*.

 I84'(" C&)&4 > $&$(4  CIIU " 155##

 D&4,(,(7" L (,(+ ,'()( &,*7:(, & ,84 &4 +

&+$*,(7= &)4*= (4'($8,(7 > )&' & ,&)&= 4  ,*:* & $&$(4 :+'&4= 4&*44 > 84.

 P*8,'*4 > S&)(,(*4" C&)&= $&$(4 4&*44 > 8

:(&+.

CAPITULO I:

$ INTRODUCCIÓN

CAPITULO II:

- RESUMEN DEL

INFORME

CAPITULO III:

/ CUERPO DEL

INFORME