Publicación:

Análisis del control interno del departamento de mantenimiento de la empresa Palmas S.A.

Resumen

The purpose of this paper is to analyze the internal controls of the maintenance department of the company Palmas S.A. For this we established three specific objectives with which we would achieve the scope of our degree project, by means of the first objective that is to describe the processes of the maintenance department, we want to put them in context about the processes of the company through a clear narrative how the activities of the maintenance department of the company in question are done. With the second objective, which is to identify the risks in the internal control processes of the maintenance department, several methodological tools were used, such as the Ishikawa or fishbone diagram, whose purpose is to identify the potential or real causes of a problem. performance. The fishbone diagrams can be used to know the possible causes of a problem, on the other hand, we use the risk matrix where the risks were related in each of the processes of the maintenance department of the company Palmas S.A. according to its criticality and evaluated according to the classification of the same that would be low, moderate or high. Finally, with our third objective we propose the improvements to the internal controls already mentioned by means of the implementation of the total productive maintenance or TPM, whose purpose is to maintain in excellent functioning the equipment and that can produce to its maximum capacity the products to the expected quality without occurring unscheduled stops, applying prevention, zero defects in the machines, zero accidents and involving all personnel.