Publicación:

Auditoría de control interno del proceso de compras en la empresa Café Córdoba de la ciudad de Montería.

Resumen

This degree work is aimed at carrying out an analysis of the purchasing process of the company Café Córdoba, in the city of Montería, based on the performance of an internal control audit. In 2021, to comply with the case study, a series of consequent objectives were proposed and developed through an exploratory-descriptive design under a qualitative paradigm, where a general analysis of the purchasing process was carried out in the C.O.SO report. considering the five components that make up this, where the importance of internal control in the purchasing process was identified where it proposes the realization of an action plan, through the findings found in the implementation of the instruments: guide of documentary review and checklists for the review and evaluation of the risks in the internal control that will allow to carry out strategic activities in the short, medium, and long term for the purchasing process.