OPTIMIZACIÓN DE LA GESTIÓN LOGÍSTICA POR MEDIO DE ESTRATEGIAS DE AUDITORIA

Abstract

The purpose of this project is to establish an improvement plan for the internal audit area of Copetran Bucaramanga, which aims to optimize the logistics processes related to cargo transportation. This proposal is created from the need to strengthen operational efficiency, taking into account that nowadays the processes used for timely follow-up are carried out manually, and the analysis is only performed when a problem or non-conformity arises between the company and the users. In addition, it was found that most of the audit staff does not fully comply with the functions of the area, which limits the scope and effectiveness of internal control. Through a methodology based on direct observation and documentary analysis during the professional practice, tools such as the SWOT matrix, the risk matrix and the MEFI matrix were applied, allowing the identification of weaknesses, threats and opportunities for improvement. The diagnosis revealed frequent problems such as delivery delays, loss of merchandise, road accidents and lack of periodic follow-up, which affect the quality of service. The improvement plan includes strengthening the process audit plan at the Bucaramanga headquarters, implementing key performance indicators (KPIs), and designing digital but easy-to-use tools, such as Excel, for tracking vehicle deliveries and preventive maintenance. Among the most relevant results, we highlight advances in the control of high-value shipments and in the traceability of vehicle mileage, which facilitates the timely scheduling of maintenance. Finally, recommendations focused on the digitalization of logistics processes, the redefinition of functions in the audit area to focus exclusively on its strategic role, and the creation of an incident management system with root cause analysis.