Operational auditing as a continuous improvement tool for companies in the commercial sector

Abstract

  This study stems from the need for companies to face major technological and business changes that lead to implementing strategies for continuous improvement, which is why an operational audit was carried out in the accounts payable department of a company of the commercial sector. In this sense, the operational audit and its control over the processes of the accounts payable department allowed continuous improvement, through the review of the payment processes to suppliers and payment of expenses of goods and / or services, applying for this audit techniques and procedures. It is important to mention that the company had deficiencies in the procedures, because the information system it used was already obsolete as a result of the increase in its operations and that it has grown considerably in recent years; presenting delays and failures in the efficiency of operations. Among the results that were obtained, it was an operational audit report with recommendations, delivered to the administrator of the company, where the improvements for the effectiveness of the operations, the fulfillment of the objectives set and the use of the discounts were identified soon. payment of company accounts payable.