Informde de Hallazgos de Auditoria

FACULTAD DE CIENCIAS EMPRESARIALES
ESCUELA PROFESIONAL DE CONTABILIDAD
Findings in a Management, IT and Environmental Audit
AUTORES:
Florian Valqui, Esther Abihgail
ASESOR:
Mery Esther Popayan Torres
CHEPÉN – PERÚ
2023
I- CONCEPT
It refers to any deficient and relevant situation that is determined through the application of
audit procedures in the critical areas examined; that, in addition, it is structured according to
its attributes (condition, criteria, cause and effect) and, obviously, is of interest to the audited
organization. A finding is the basis for one or more conclusions, recommendations and
provisions, but these do not constitute part of it. If the findings and conclusions are not clearly
separated, it may be impossible for the reader to understand when the report refers to the
responses given by the interviewees or to the views of the auditor.
II- ATTRIBUTES OF THE FIND

The auditor determines the audit observations or findings and assesses their significance.
The auditor's development of findings comprises four basic attributes:
CONDITION
They are all deficient situations found by the auditor in relation to an operation, activity or
transaction. It reflects the degree to which the criteria are being achieved or applied. The
condition can be a criterion that is not being fully or partially applied or achieved.
CRITERION
They are the standards or parameters with which the auditor measures the condition, that is,
they are the measurement units that allow the evaluation of the current condition.
As typical criteria we have:
• Written provisions (laws, regulations, objectives, policies and goals, plans, manuals,
guidelines, procedures, agreements, circulars, and others).
• Common sense.
• Auditor experience.
• Management indicators.
• Independent expert opinions.
• Prudent business practices.
• Written instructions.
• Administrative experience.
• Generally observed practices.
CAUSE
It is the fundamental reason or reasons why a condition occurs. The reason(s) why the
criterion was not met. It is enough to indicate in the audit report that a certain problem exists
because someone did not meet a criterion, to convince the reader.
Among the typical causes we have:
• Lack of training.
• Lack of communication.
• Lack of knowledge.
• Negligence or carelessness.
• Inadequate, non-existent, obsolete or impractical standards.
• Conscious decision or instruction to deviate from the criteria.
• •Lack of resources.
• Lack of good judgment or common sense.
• Lack of honesty.
• Failure to notice the problem.
EFFECT
They are the actual or potential adverse results that the auditor obtains when comparing the
condition and the respective criteria. In general, it is represented as the loss of money or in
efficiency and effectiveness, due to the lack of application of the established standards; also
for failure to achieve goals and objectives. For the auditor it is very important to determine the
effects, since they allow him to persuade the administration of the need for a change to
achieve the criterion or goal. It is convenient that, whenever possible, the auditor express in
the report the effects quantified in money or another unit of measure.
As typical effects we have the following:
• Uneconomical or inefficient use of resources (human, material and financial).

• Loss of potential income.
• Failure to comply with regulatory provisions.
• Inefficiency in work or operations.
• Improper expenses. Unhelpful, insignificant or inaccurate reports or records.
• Inadequate control of resources or activities.
• Insecurity in the fulfillment of the work.
• Staff demotivation
III- FINDINGS IN AN EXAMPLE PERFORMANCE AUDIT
LABCELLCOM CIA.LTDA
MANAGEMENT AUDIT
Alcance: del 01 de enero al 31 de diciembre
re de 2013
FINDING SHEET
LACK OF APPLICATION OF AN INVENTORY TURNOVER INDEX
N° CONDICION CRITERIO CAUSA EFECTO CONCLUSION RECOMENDACION

In 2013 There is no Excess Increase in sales costs, In 2013, inventories have Al Gerente General y
inventories goal in Inventories stored and loss due to the rotated every 71 days, Administrador:
have rotated in inventory in stock. storage of inventories due to the absence of the Aplicara
71 days. turnover. in stock. application of a turnover conjuntamente con el
rate within the sales personal de área de
department, thus causing ventas un sistema de
a high storage of control de
inventories in stock, thus inventarios, con el
increasing sales costs.. propósito de que
exista una rotación
de los mismos en
mayor tiempo
posible, evitando así
la perdida de los
mismos.
IV- FINDING IN A COMPUTER AUDIT EXAMPLE
FINDING 1
Within the Information Security and Privacy Plan of IDEAM A-GI-M002 V2, there is no evidence of website information
security and personal data protection policies in accordance with the provisions of Law 1581 of 2012.
It is recommended to generate an information security policy for the website and personal data protection, in accordance with
the provisions of Law 1581 of 2012 and carry out the respective application and socialization within the entity.
Observation: The head of the computer office informs us that the personal data protection policies are transversal to various
departments of the entity with which the personal data protection guidelines must be established.
FINDING 2
Operational Area 11. According to ANsi/Tia/Eia 568-B, ANsi/Tia/Eia 568-A, EIA / ECA 310E and ISO/IEC 14763-2 Standards
The Rack does not have security measures, there is no labeling in patch cords or network devices, the cabling is
disorganized.
It is recommended to comply with the standardization standard ISO/IEC 14763-2 Good Planning and Installation Practices.
Observation: The computer office inside the survey of the planimetry of the structured cabling, for the construction of a
laboratory where this intervention is included; On the occasion of the postponement of the construction of the laboratory, the
laying of cabling for the operational area 11 was also postponed.
V- FINDING IN AN ENVIRONMENTAL AUDIT EXAMPLE
QST & ASOCIADOS

SOCIEDAD
CIVIL
experimentado
en asuntos
ambientales.
administración
sobre los asuntos
ambientales.
contaminación,
problemas tanto en
la producción como
en la salud de los
trabajadores.
experiencia sobre
asuntos ambientales,
para evitar posibles
demandas ante los
organismos legales
competentes.
La empresa no
cuenta con un
sistema de
gestión
ambiental.
La falta de
conocimiento
respecto a estos
sistemas de gestión
y la poca
importancia sobre
los asuntos
ambientales.
Multas y sanciones
económicas, serios
problemas de
contaminación,
riesgos a la salud de
los trabajadores,
incumplimiento de la
política ambiental.
Se sugiere la
implementación de un
sistema de gestión
ambiental, para mejorar
los procedimientos, las
prácticas y los procesos
ambientales. Además de
mantener y llevar a cabo
la política ambienta
QST & ASOCIADOS

SOCIEDAD
CIVIL
experimentado
en asuntos
ambientales.
administración
sobre los asuntos
ambientales.
contaminación,
problemas tanto en
la producción como
en la salud de los
trabajadores.
experiencia sobre
asuntos ambientales,
para evitar posibles
demandas ante los
organismos legales
competentes.
La empresa no
cuenta con un
sistema de
gestión
ambiental.
La falta de
conocimiento
respecto a estos
sistemas de gestión
y la poca
importancia sobre
los asuntos
ambientales.
Multas y sanciones
económicas, serios
problemas de
contaminación,
riesgos a la salud de
los trabajadores,
incumplimiento de la
política ambiental.
Se sugiere la
implementación de un
sistema de gestión
ambiental, para mejorar
los procedimientos, las
prácticas y los procesos
ambientales. Además de
mantener y llevar a cabo
la política ambienta
HALLAZGO CAUSA EFECTO RECOMENDACIÓN
Company personnel must be

Fine and economic sanctions for trained or personnel with
The company does not have
The lack of importance on the part of the high levels of contamination, experience on environmental
an experienced person in
administration on environmental issues. problems both in production and in issues must be hired, to avoid
environmental matters.
the health of workers. possible lawsuits before the
competent legal bodies.
La
The lack of knowledge regarding these Fines and economic sanctions, The implementation of an
management systems and the lack of serious pollution problems, risks to environmental management
empresa
importance on environmental issues. the health of workers, non- system is suggested, to improve
compliance with environmental procedures, practices and
no
policy. environmental processes. In
addition to maintaining and
cuenta
carrying out the environmental
policy.
con un
sistema
de
gestión
ambiental
The company does not have
an environmental
management system.
BIBLIOGRAFIA
Verdugo Yesenia, 2013, Auditoria de Gestión Aplicada a la Compañía de

Responsabilidad Limitada Laboratorio Celular Comunicaciones
LABCELCOM.CIA.LTDA Periodo 1 de enero al 31 de diciembre de 2013
https://dspace.ups.edu.ec/bitstream/123456789/7769/1/UPS-CT004627.pdf
IDEAM, 2016 Informe auditoria interna informática- proceso gestión de recursos
informáticos y tecnológicos
http://www.ideam.gov.co/documents/24189/583516/IAI-+PROCESO+GESTI
%C3%93N+DE+RECURSOS+INFORMATICOS+Y+TECNOLOGICOS+No.
+IAIOINF-2016-23/6731f8f0-c557-47e2-ac43-7afd110d3b42?version=1.1
QST & ASOCIADOS SOCIEDA CIVIL, 2019, Desarrollo y comunicación de
hallazgos
https://www.studocu.com/pe/document/universidad-nacional-del-centro-del-
peru/auditoria-ambiental/6-hallazgos-e-informe/6685184

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FACULTAD DE CIENCIAS EMPRESARIALES

ESCUELA PROFESIONAL DE CONTABILIDAD

Findings in a Management, IT and Environmental Audit

II- ATTRIBUTES OF THE FIND

As typical criteria we have:

Among the typical causes we have:

As typical effects we have the following:

• Uneconomical or inefficient use of resources (human, material and financial).

LACK OF APPLICATION OF AN INVENTORY TURNOVER INDEX

N° CONDICION CRITERIO CAUSA EFECTO CONCLUSION RECOMENDACION

QST & ASOCIADOS

QST & ASOCIADOS

Company personnel must be

Verdugo Yesenia, 2013, Auditoria de Gestión Aplicada a la Compañía de

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