Optimización de los Instructivos de Auditoría Interna para un Desempeño Eficiente de los Practicantes Profesionales en una Empresa del Sector de Cuidado Personal

Abstract

The purpose of this document is to approach the improvements performed in the instructional and procedural resources of the internal audit department, during the development of my professional practice in one of the most important multinational companies in the beauty sector. Together with the relevance of optimizing and redesigning a simplified theoretical and practical understanding of the variety of methodologies and strategies that are part of the execution of specific tasks at disposal of internal audit in the company. A perspective that directed towards the interested parties and mainly towards the future practitioners, allows the consolidation of dynamic tools of higher informative quality. Furthermore, it is shown in detail the variety of processes that have been developed by the Internal Audit Department since I joined the company and that, in order to simplify methodologically the management and reduce the complexity in the comprehension of these processes, in relation to the reading guidelines material available by the department for the understanding and/or theoretical/practical orientation of the interested parties, imply an improvement in the interpretation of the guidelines for the suitable treatment of the information. Which purpose is mainly related to the preparation of reports, reports and presentation of the audits carried out. The improvement project involves the internal audit department of the company, through the performance of different phases ranging from the analysis of the current situation of the processes and the subsequent modification of the manuals, to the restructuring and presentation of the reports of the audits carried out.