Diseño de un manual de procesos para la optimización del servicio de toma física de inventario en DELTECH AUDIT

Abstract

CONDITION FOR PUBLICATION OF PROJECT. project was carried out in a firm in Guayaquil with the purpose of developing a comprehensive process manual for the physical inventory counting service. The objective is to standardize activities and strengthen internal control, considering that the absence of formal guidelines has caused deficiencies in service quality. The study arises from the need to provide the firm with technical tools that ensure traceability and continuous improvement in delivery service. In conducting the project, the analytical-synthetic methodology was applied, based on interviews, surveys, on-site observations, and document review. In addition, the COSO 2013 model was used as a reference framework, which allowed the analysis of the control environment, risk assessment, control activities, information and communication flows, as well as monitoring processes. The results revealed weaknesses in roles, planning, training, and documentation. The study concludes that the comprehensive process manual designed constitutes a management tool that optimizes the planning, execution, and control of the service, contributing to institutional strengthening and improved service performance. Keywords: Internal control, Phyical inventory counting, Optimization, COSO 2013.