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Escuela Politécnica Del Ejército ESCUELA POLITÉCNICA DEL EJÉRCITO DEPARTAMENTO DE CIENCIAS ECONÓMICAS, ADMINISTRATIVAS Y DE COMERCIO AUDITORÍA DE GESTIÓN AL MACRO PROCESO DE COMPRAS DE LA EMPRESA “FERRERO DEL ECUADOR S.A.” UBICADA EN TUMBACO PROVINCIA DE PICHINCHA POR EL PERÍODO SEPTIEMBRE 2009 – AGOSTO 2010 AUTOR: JÉSSICA VANESSA ERAS ORDOÑEZ Tesis presentada como requisito previo a la obtención del grado de: INGENIERA EN FINANZAS, CONTADORA PÚBLICA - AUDITORA AÑO 2011 ESCUELA POLITÉCNICA DEL EJÉRCITO INGENIERÍA EN FINANZAS Y AUDITORÍA, CONTADOR PÚBLICO AUDITOR DECLARACIÓN DE RESPONSABILIDAD Jéssica Vanessa Eras Ordoñez DECLARO QUE: El proyecto de grado denominado “AUDITORÍA DE GESTIÓN AL MACRO PROCESO DE COMPRAS DE LA EMPRESA FERRERO DEL ECUADOR S.A. UBICADA EN TUMBACO PROVINCIA DE PICHINCHA POR EL PERÍODO SEPTIEMBRE 2009 – AGOSTO 2010”, ha sido desarrollado con base a una investigación exhaustiva, respetando derechos intelectuales de terceros, conforme las citas que constan el pie de las páginas correspondiente, cuyas fuentes se incorporan en la bibliografía. Consecuentemente este trabajo es mi autoría. En virtud de esta declaración, me responsabilizo del contenido, veracidad y alcance científico del proyecto de grado en mención. Sangolquí, febrero 2011 Jéssica Vanessa Eras Ordoñez i ESCUELA POLITÉCNICA DEL EJÉRCITO INGENIERÍA EN FINANZAS Y AUDITORÍA, CONTADOR PÚBLICO AUDITOR CERTIFICADO ING. C.P.A. SONIA BUENO ING. WILSON GUILLÉN CERTIFICAN Que el trabajo titulado denominado “AUDITORÍA DE GESTIÓN AL MACRO PROCESO DE COMPRAS DE LA EMPRESA FERRERO DEL ECUADOR S.A. UBICADA EN TUMBACO PROVINCIA DE PICHINCHA POR EL PERÍODO SEPTIEMBRE 2009 – AGOSTO 2010” realizado por Jéssica Vanessa Eras Ordoñez, ha sido guiado y revisado periódicamente y cumple normas estatuarias establecidas por la ESPE, en el Reglamento de Estudiantes de la Escuela Politécnica del Ejército. Debido a que la Auditoría de Gestión del macro proceso de compras sirve como modelo para posibles exámenes de auditorías si se recomienda su publicación. El mencionado trabajo consta de un documento empastado y un disco compacto el cual contiene los archivos en formato portátil de Acrobat (pdf). Autorizan a la Srta. Jéssica Vanessa Eras Ordoñez que lo entregue al Eco. Juan Lara, en su calidad de Director de la Carrera. Sangolquí, febrero 2011 Ing. C.P.A. Sonia Bueno Ing. Wilson Guillén DIRECTORA CODIRECTOR ii ESCUELA POLITÉCNICA DEL EJÉRCITO INGENIERÍA EN FINANZAS Y AUDITORÍA, CONTADOR PÚBLICO AUDITOR AUTORIZACIÓN Yo, Jéssica Vanessa Eras Ordoñez Autorizo a la Escuela Politécnica del Ejército la publicación, en la biblioteca virtual de la Institución del trabajo “AUDITORÍA DE GESTIÓN AL MACRO PROCESO DE COMPRAS DE LA EMPRESA FERRERO DEL ECUADOR S.A. UBICADA EN TUMBACO PROVINCIA DE PICHINCHA POR EL PERÍODO SEPTIEMBRE 2009 – AGOSTO 2010”, cuyo contenido, ideas y criterios son de mi exclusiva responsabilidad y autoría. Sangolquí, febrero 2011 Jéssica Vanessa Eras Ordoñez iii DEDICATORIA A Dios, a él toda la gloria y la honra, que es quién me ha dado la sabiduría, el tiempo, las fuerzas y ha puesto las personas indicadas en mi vida para culminar este proyecto. A mi madre quien ha sido mi apoyo en cada momento de mi vida, y sobre todo mi ejemplo y modelo a seguir por su fortaleza y entereza para luchar. A mi familia por su apoyo en general A mis amigas con las que hemos hecho de esta etapa de nuestras vidas una hermosa experiencia llena de gratos recuerdos. A mis docentes, quienes han sabido impartir su conocimiento formando en nosotros profesionales de calidad. iv AGRADECIMIENTOS − A la Escuela Politécnica del Ejercito y en especial al departamento de ciencias económicas, administrativas y de comercio por la formación profesional que me brindaron. − A mi directora de tesis Ing. Sonia Bueno y codirector Ing. Wilson Guillen por la acertada orientación en la realización del presente trabajo. − A todos los colaboradores de la empresa Ferrero del Ecuador S.A. por todo el apoyo brindado para la culminación de este trabajo. v ÍNDICE RESUMEN EJECUTIVO ............................................................................................................... 7 EXECUTIVE SUMMARY............................................................................................................... 3 CAPÍTULO I ................................................................................................................................. 5 1. ASPECTOS GENERALES .............................................................................................. 6 1.1. ANTECEDENTES ........................................................................................................ 6 1.1.1. BASE LEGAL DE LA EMPRESA ........................................................................................... 8 1.1.1.1 Figura Jurídica ............................................................................................ 9 1.1.1.2 Objeto Social .............................................................................................. 9 1.1.1.3 Duración ................................................................................................... 10 1.1.1.4 Regulación ................................................................................................ 10 1.1.1.5 Capital....................................................................................................... 11 1.1.1.6 Registro Mercantil ..................................................................................... 11 1.1.2. OBJETIVOS DE LA EMPRESA .......................................................................................... 12 1.1.2.1 Objetivo General ....................................................................................... 12 1.1.2.2 Objetivos Específicos ............................................................................... 12 1.2. LA EMPRESA ............................................................................................................ 12 1.2.1. RESEÑA HISTÓRICA ..................................................................................................... 12 1.2.2. ORGANIGRAMAS ........................................................................................................... 15 1.1.2.1 Organigrama Estructural .......................................................................... 16 1.1.2.2 Organigrama Funcional ............................................................................ 16 1.1.2.3 Organigrama Personal ............................................................................. 16 CAPÍTULO II .............................................................................................................................. 26 2. DIRECCIONAMIENTO ESTRATÉGICO ........................................................................ 26 2.1. MISIÓN .................................................................................................................. 26 2.2. VISIÓN ................................................................................................................... 26 2.3. POLÍTICAS ............................................................................................................ 26 2.3.1. Políticas De Recursos Humanos ...................................................................... 26 2.3.2. Políticas De Conducta ....................................................................................... 27 2.3.3. Políticas Medioambientales .............................................................................. 28 2.4. ESTRATEGIAS DE LA EMPRESA ....................................................................... 28 2.5. PRINCIPIOS Y VALORES INSTITUCIONALES ................................................... 30 2.5.1. Principios Empresariales ................................................................................... 30 2.5.1.1 Lealtad y Confianza .................................................................................. 30 2.5.1.2 Respeto y Responsabilidad ...................................................................... 30 2.5.1.3 Integridad y Seriedad ............................................................................... 31 2.5.1.4 Pasión por la Investigación e Innovación ................................................. 31 CAPÍTULO III .............................................................................................................................. 32 3. ANÁLISIS SITUACIONAL .............................................................................................. 32 3.1. ANÁLISIS INTERNO ............................................................................................. 32 3.1.1. Descripción de los Procesos ............................................................................. 32 3.1.1.1 Proceso de adquisición de repuestos para maquinaria ........................... 33 3.1.1.2 Proceso de servicios de comercio exterior............................................... 35 3.1.1.3 Proceso de adquisición de bienes y servicios para personal................... 38 3.1.1.4 Proceso de adquisición de materia prima ................................................ 40 3.2. ANÁLISIS EXTERNO ............................................................................................ 42 3.2.1. Influencias Macroeconómicas ........................................................................... 42 3.2.1.1 Factor Político ........................................................................................... 42 3.2.1.2 Factor Económico ....................................................................................
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