Analizar los beneficios de la implementación de la auditoría interna en las empresas pymes del sector ferretero de Tunja, Colombia

Abstract

Several companies in the hardware sector of the city of Tunja, after the pandemic of 2020, are still trying to recover from the crisis that impacted this sector, such as the rise in prices of the different materials they handle from their inventories, including cement, iron, paints, among others, with that sense this work is carried out focused on the implementation of internal auditing, as a tool for the control and prevention of fraud in this sector, which contributes and helps mitigate the risks to which these companies are exposed in their daily actions, such as scams, financial embezzlement, leakage of money in inventories that do not move, in the hiring of personnel, among others. The objective of this research article is to evaluate what impact the implementation of internal auditing in the processes that are executed there would generate in SMEs in the hardware sector in Colombia. The research question is solved through a survey applied to the hardware sector of the city of Tunja, where the real situation in which this sector of the economy is found and whether it applies and implements internal auditing is evaluated. The responses received show us that for the hardware sector internal auditing within its organizations is of utmost importance, but it also allows us to see that great scourge to which these pymes are exposed, by not having enough knowledge since many of these entrepreneurs do not know what internal auditing is, what is validated in this process and how it helps companies to grow in processes and their finances, when the risks to which they are exposed are mitigated, which are often not seen with great clarity. Taking into account the above, a series of strategies are proposed such as: Carry out, in conjunction with the institutions of higher education (IES), the chamber of commerce of Tunja, the government of Boyacá, the mayor's office, among other state institutions, an agreement where entrepreneurs are trained in the field of internal auditing, the importance of this for their pymes, and why it should be one of the pillars in which entrepreneurs invest in their companies and not see it as an unnecessary expense. likewise, it is proposed that, together with the research seedbeds of the (HEIs), they can be carried out with auditing students, business practices, in these companies of the hardware sector, thus providing from the academy a differentiating plus in the future professionals of this branch. It is also suggested that auditing firms hold a service fair where entrepreneurs in the hardware sector are invited to learn how to handle when hiring an audit service and what benefits they obtain by contracting this added value to their companies.