Mejoramiento de los procesos de control interno en las áreas de Compras, Tesorería, Contabilidad, Nómina y Activos Fijos de Incubadora de Santander S.A. mediante herramientas de Ingeniería Industrial

Abstract

Incubadora de Santander S.A. presents limitations in the timely detection of financial and operational risks in its Purchasing, Treasury, Accounting, Payroll, and Fixed Assets departments, stemming from manual review methods and inefficient authorization flows that generate bottlenecks, rework, and high cycle times. With the purpose of improving these processes, industrial engineering tools such as value stream mapping, value-added analysis, and time study are applied under the Lean Office approach. The research has a quantitative nature with a descriptive-propositional scope and an evaluative component, using a non-experimental design in the diagnostic phase and a pre-experimental design with a pretest-posttest structure in the evaluation phase. The procedure is developed in three phases: baseline establishment through SIPOC diagrams and As-Is VSM, formulation of improvement proposals through value-added analysis and To-Be VSM design, and impact validation through the comparison of management indicators before and after the intervention. The results show a 57.3 % reduction in the total cycle time of the work order audit process, equivalent to more than 8.8 hours recovered per month, along with the design of a five-indicator management system that enables continuous performance monitoring across the studied areas, consolidating a more efficient internal control model oriented toward value generation in the Colombian agro-industrial sector.