Automatización de procesos, Control interno, Auditoría, Gestión operativa

Abstract

This project analyzes the invoice registration process in the Accounts Payable area of a lubricant trading company, which shows a high dependence on manual activities and the timely delivery of documentation by requesting departments, generating delays, low traceability, and operational and tax risks. The objective was to design a process automation proposal based on an understanding of the current workflow, the evaluation of the internal control system, and risk analysis, seeking to optimize operational efficiency and strengthen regulatory compliance. Information was collected through interviews, process observation, and documentary review, complemented by the application of audit tests and internal control analysis tools. Aspects related to the integrity, timeliness, and accuracy of the registration process were evaluated, as well as tax calculation, performance indicator measurement, and a cost–benefit analysis of the proposed scenario. The results revealed weaknesses in the registration process and in the application of the accounting cut-off principle, as well as strengths in documentary and accuracy controls. The proposal made it possible to project a reduction in registration time from 8 minutes to 30 seconds per invoice, decreasing monthly labor costs by 93.75%. Additionally, savings from operational efficiency ($3,725) and risk mitigation ($79,885) were identified, compared to a one-time investment of $12,000, resulting in a net benefit of $71,620. This demonstrates that the proposal constitutes a viable, efficient, and economically justifiable alternative to optimize the invoice registration process and strengthen internal control. Keywords: Process Automation, Internal Control, Auditing, Operational Management