Finding Report No. 5
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ScribdTranslationsFinding Report No. 5
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ScribdTranslationsFINDING REPORT No.
5
To Mr. Oscar Pereda Pérez, Head of the Systems Department, presents:
According to the findings, it is reported that the new version of the system was due to
to update in the period of May, and that this update did not take place due to reasons that in
This month had to go on vacation, scheduled in advance requested to the human resources department.
humans.
Miss Rosa Flores is held responsible for not communicating and also for not preventing this.
inconvenience before communicating it to Management
.
EVALUATION OF THE DISCHARGE
The audited area borders responsibility, expressing in its defense: "……the update
it was not done because the person in charge had to go on vacation that month already
they have been scheduled and informed in advance to the human resources area, for this reason it is not
carried out the software update.....
Therefore, the audit team reaffirms the observation since the person was relieved of their position.
At the time of going on vacation, the pending tasks had to be communicated in writing.
area, and this is solely the responsibility of the Systems Department, in the attached documents to
I only have the documents that support the area manager's vacation leave but
the communication of the pending and important tasks of the area is not attached, for this it could have been
use both written and/or digital media (Email).
Likewise, with this finding and its respective report, it is acknowledged that the Company does not have
an effective procedure for job turnover in cases of, Vacation Leave, Replacement for
illness, Replacement for permission, etc.
These facts affect the proper functioning of the Systems area, leading to a crisis.
generalized in the institution.
This situation is under observation as a restructuring of the manual is needed.
company organizations.
CONCLUSION
The company has an Internal Control System that needs an update, this
documents will help the Audit and Internal Control department make evaluations about
these aspects that are of vital importance to the Company. Neither has a
lifting of processes, which results in poor communication of facts and especially in
areas of vital importance at the time of enjoying vacations. There is delegation of functions
inconsistent with the Control Standards, making it impossible to establish responsibilities
directed at those who carry out an activity.
RECOMMENDATION
The Company must develop and/or improve the manuals and procedures in the management and leadership.
and an institutional code of ethics in accordance with the requirements and observations located at
During the audit, the functions and activities to be carried out must be properly defined.
for each process and it must be communicated in writing to the immediate supervisor, it is necessary
establish an adequate delegation of functions through the structuring of a manual of
functions according to control standards.
Raise the quality of the Internal Control System, which will provide a way
systematic and visible way of managing and operating the organization, so that it evolves
continuously their performance, and allowing the Internal Audit Unit to measure the degree of
efficiency and effectiveness of officials in meeting programmed goals by the
company.
FINDING DISCLOSURE NO. 6
Mr. Javier Flores López communicates: that a letter was sent to the supplier TEXTIL
SAN CRISTOBAL is requesting that the missing uniforms be replaced, the ones that were delivered on
30/06/2013
He also states that he assumes responsibility as the Warehouse Chief.
EVALUATION OF THE DISCHARGE
In the report presented, the person in charge of the area states that: "....the supplier TEXTIL SAN
CRISTOBAL SA informed us via an email that the scheduled date of
the delivery of the 400 uniforms would be on 27/06/2013, however the supplier due to an unforeseen event
I deliver one day before the scheduled date causing a shortage of 40 uniforms since the
The staff that received the merchandise did not take the precautions for the physical verification of the
uniforms.....", with which to acknowledge the mentioned observation.
Therefore, the audit team reaffirms the observation since their defense only details the
the way in which errors and misinformation in the Warehouse area have been incurred.
These facts highlight the lack of communication and the delay in providing the information of
warehouse area to the different areas of the company.
Likewise, the training, motivation, and qualification of the personnel are included in the management manual.
the quality is not being fully met.
CONCLUSION
It was observed that the procedures established by internal control are not being followed. In that
It is recommended to carry out each of the procedures so that this way
avoid observations and/or omissions in the Warehouse.
However, in no case were these procedures reviewed and executed.
RECOMMENDATION
The company must develop and/or improve the manuals and procedures in the management and leadership.
and an institutional code of ethics in accordance with the requirements and observations located at
length of the audit. The functions and activities to be carried out must be adequately defined.
for each process and it must be communicated in writing to the immediate supervisor, it is necessary
establish an adequate delegation of functions through the structuring of a manual of
functions according to the control standards.
Raise the quality of the Internal Control System, which will provide a way
systematic and visible way of guiding and making the organization function so that it evolves
continuously its performance, and that allows the Internal Audit Unit to measure the degree of
efficiency and effectiveness of officials in achieving programmed goals by the
company.