Professional Documents
Culture Documents
Mezcal Beneva Case Study
Mezcal Beneva Case Study
Revised:
Dr. Blasa Celerina Cruz Cabrera
Elaborated:
Velasco Hernandez Jesus Andres
Introduction
The Administrative Audit seeks to control and compare the current state of the company and
how far it is from what it wants to be and what measures to adopt to achieve its goals or what
pertinent changes must be made to access a better level of performance. The Administrative
Audit is a technique that uses several specialized procedures and is based on the scientific method
for research. The research process involves systematically organized and standardized action, to
obtain a diagnosis at the lowest cost and with the greatest reliability.
The audit gives certainty to that natural or legal person about the form and state of the
business. Any activity requires steps to follow or procedures, just as a doctor must follow certain
steps, such as anesthetizing, checking vital signs, to proceed to operate, an auditor must follow
certain steps to achieve his objective. Sampling is of vital importance in an audit since depending
To do this, you must use techniques to minimize error, reduce cost and establish work
methods applied to the case study with maximum efficiency and resource management. The
starting point of the systematic and sequential audit process is the planning through which the
object of study is delimited, the activities are previously defined, the resources are determined
and the methodology to be used is projected, specifying the techniques and tools. to employ.
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P.
Index
Introduction
Chapter I Generalities of the Administrative Audit
1.1 Background of the Administrative Audit 6
1.2 Definition of the Administrative Audit 8
1.3 Concepts of the Administrative Audit according to authors 9
1.4 Importance of the Administrative Audit 10
1.5 Objectives that make up an Administrative Audit 12
1.6 Scope and Field of Application within the Administrative Audit 14
1.6.1 Public Sector 15
1.6.2 Private Sector 16
1.6.3 Social Sector 17
1.7 External Audit and Internal Audit 18
1.7.1 External Audit 18
1.7.2 Internal Audit 19
1.7.3 Responsibility and Authority 20
1.8 Types of Audit 21
1.8.1 Administrative Audit 21
1.8.2 Operational Audit 23
1.8.3 Financial Audit 24
1.8.4 Comprehensive Audit 24
1.8.5 Government Audit 27
1.8.6 Other classifications of Audits 28
1.9 Profile of an Auditor 31
1.9.1 Skills and Abilities 33
1.9.2 Experience 34
1.9.3 Professional Responsibility 35
1.9.4 Professional Ethics 36
1.9.5 Responsibility for its Exercise 36
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2.4.1 Multilevel Analysis 57
2.4.2 Formulation of the Administrative Diagnosis 58
2.5 Report 60
2.5.1 General Guidelines for Preparation 61
2.6 Types of reports 62
2.6.1 Unreserved Opinion 62
2.6.2 Qualified Opinion 63
2.6.3 Adverse Opinion 63
2.6.4 Abstention of Opinion 63
2.7 Presentation of the Report 64
2.8 Monitoring of the Audit 64
2.8.1 General Guidelines 65
2.8.2 Criteria for the Execution of the Follow-up Audit 67
Chapter III Generalities of the Company “Mezcal Beneva” and Application of the
Audit
3.1 Background of the company “Mezcal Beneva” 69
3.1.1 Distribution 70
3.1.2 Organizational culture 70
3.1.3 The problems of the mezcal sector in Oaxaca 71
3.1.4 Primary activities 72
3.1.5 Traditional process for the production of mezcal 76
3.1.6 Mezcal production process with technology 76
3.1.7 Logistics 77
3.1.8 Marketing 78
3.1.9 Company administration 79
3.1.10 Agave and mezcal production and marketing strategies in Oaxaca 79
3.2 Preparation of the work plan 83
3.2.1 Implementation of the work plan. 83
3.3 Implementation of the Questionnaire 84
3.3.1 Evaluation of the Questionnaire 88
General conclusion 89
Annexes
1. Organization chart 91
2. Vision 91
3. Mission 92
4. Product catalog 92
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Chapter I Generalities of the Administrative
Audit
In the next chapter we will talk about what the administrative audit is, contemplating from
concepts given by different authors who give their point of view of what it means for each of
them, also knowing why the importance of carrying out an audit in a company both its objectives
that it pursues as well as the results that it wants to expect. Also mentioning one of the key points
of any audit which is who will carry it out, knowing their profile and the aspects that they must
exercise or acquire in order to be able to carry out the work of an audit in the most optimal way
possible.
Every book, every volume you see here, has a soul. The soul of the person who wrote it and of
those who read it, lived and dreamed with it. Every time a book changes hands, every time
someone lowers their eyes to the pages, their spirit grows and strengthens (The Shadow of the
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1.1 Background of the administrative audit
Regarding and with the purpose of locating how it has been enriched over time, it is
convenient to review the contributions of the authors who have had the most significant impact
throughout the history of administration. In 1935, James O. McKinsey, within the American
Economic Association, laid the foundations for what he called "management audit", which, in his
words, consisted of "an evaluation of a company in all its aspects, in light of its present
Later, in 1953, George R. Terry, in Principles of Management, points out that "The periodic
with what might be called the prototype of a successful operation, is the essential meaning of the
administrative audit. “Two years later, in 1955, Harold Koontz and Ciryl O'Donnell, also in their
which would be intended to "evaluate the position of the organization." company to determine
where it is, where it is going with its current programs, what its objectives should be, and whether
After a year, in 1959, two relevant events occur that contribute to the evolution of
administrative auditing: Víctor Lazzaro publishes his book Systems and Procedures, in which he
presents the contribution of William P. Leonard with the name of administrative audit and, The
method to audit for-profit and non-profit companies, taking into account their function, structure,
In 1962, Roberto Macías Pineda, from the Higher School of Commerce and Administration of
the National Polytechnic Institute, within the doctoral program in administrative sciences, in the
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subject Theory of Administration, allocated a space to present an administrative audit work. At
the end of 1965, Edward F. Norbeck releases his book Administrative Audit, where he defines
the concept, content and instruments to apply the audit. Likewise, it specifies the differences
between the administrative audit and the financial audit, and develops the criteria for the
Later, in 1971, two new contributions were generated: Agustín Reyes Ponce, in Personnel
of Administrative Methods and Efficiency, where he incorporates the fundamental concepts and
programs for the execution of administrative auditing. Shortly after, in 1984, Robert J. Thierauf
presents Administrative Audit with Work Questionnaires, a work that introduces administrative
auditing and how to apply it on a basis of questions to evaluate functional areas, work
To conclude this first point of this chapter, the audit throughout history has had too many
changes from the way in which it is performed or practiced to the way in which each author has
to be able to express it and make it known, but it is always at the end. with a single purpose
which is to find everything in which you have to improve, locating your needs on which you
should focus, executing and carrying out plans or instrumentations that will serve as support to
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1.2 Definition of the Administrative Audit
An administrative audit does not occur in a vacuum. It is part of a change strategy that requires
a clear decision at the highest level and a consensus of will aimed at ensuring that an organization
acquires the capacity to transform and grow efficiently. The starting point is the conviction that it
does not constitute an end in itself, but is linked to an entire process of institutional development,
so the contribution of different points of view and experiences, widespread awareness and the
exercise of self-criticism at all levels, are decisive for this tool to achieve the expected results.
The administrative audit has been, is and will be a fertile field for administration, a logical fact
since it is located at its very roots, it is the most versatile tool and consistent with the reality of an
organization. Carrying out an administrative audit forces us to investigate, to penetrate into the
deepest part of its essence to assimilate experiences and transform them into knowledge, to
understand where an organization is located, how it got there, where it started from and where it
wants to go.
The administrative audit is the evaluation and analysis of the organizational structure of a
improve the quality and competitiveness of its goods or services. Through the administrative
audit, it is possible to evaluate whether the administration of a company meets the objectives
proposed in the organization, management and control plans according to its needs.
Administrative audits must be carried out in all companies or institutions, small, medium and
large, private or public, and in all their departments, in order to achieve the greatest effectiveness
In short, when talking about an administrative audit we can cover aspects that, through a
process, usually establish guidelines for its implementation as a starting point for the process of
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carrying out a diagnosis of a company or organization that seeks to meet all the needs that its
clients need. satisfy, granting them both goods and services of the best quality and that meet all
their expectations.
assessing the effectiveness of operating procedures and internal controls. In essence, for Norbeck,
the objective of Management Auditing is not to outline audit programs for auditors, but to
provide management with the basis for understanding the general aspects of the discipline.
company, an institution or any part of an organization, in terms of plans and objectives, its
methods and controls, its form of operation, its human and physical facilities. For Leonard,
management auditing aims to assist and complement management in certain areas that require
J. Fernández Arena: It is the objective, methodical and complete review of the satisfaction of
the institutional objectives, based on the hierarchical levels of the company, in terms of its
Anaya Sánchez: It is the technique that aims to review, supervise and evaluate the
administration of a company. The review of the company can be carried out by areas or as a
whole. The report is the result of the examination of the company where the recommendations
that warrant it will be given, in accordance with the elements of judgment that the auditor has.
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application of various procedures, in order to evaluate the efficiency of their results in relation to
the set goals; the human, financial and material resources used; the organization, use and
coordination of said resources; the established methods and controls and their way of operating.
(Joaquín, 1986)
For Salvador Valdez, business diagnosis “is a powerful tool that directs, evaluates and
guarantees the life of a company or business, as a model that sets the standard for measuring
companies in order to ensure a long life time, through the application of a short-term method.
or
The importance of the application of Administrative Audit and Business Diagnosis in SMEs is
the competitive growth of companies to stay in the market. Likewise, offer three types of
medications to the patient: Preventive, Curative and Diagnostic. The administrative audit is a tool
that allows us to discover deficiencies and areas of opportunity in an organization, since many
times daily work does not allow us to see that there are aspects subject to improvement.
important to carry them out at least once a year, to discover what the flaws are, what can be
improved and what is being done well to strengthen it. In all organizations, regardless of their
status as private, public or social, continuous improvements are sought; as well as processes that
allow them to better overcome risks. The audit, by providing information about what
organizations are like, how they work and what they have, is reliable, truthful and timely.
We can say that the administrative audit is an analysis of administrative functions and their
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functions, personnel, and to improve applied administration, by discovering the deficiencies that
limit the development of the social organism, through analysis in a rational manner and as far as
possible. objective of each and every one of the operational functions carried out in the
organization.
It is very likely that a single poorly executed operational function will keep the entire
organization at a lower level, therefore balanced performance must be sought in all functions, so
that some of them can be raised above the general level of operation. , apart from the fact that it
can be onerous not to improve the work of all the functions. An administrative audit can
completely cover a social organization or one of the components of its organization, as well as
The audit is not important in itself, but rather depending on the characteristics of the results
and the moment in which they are obtained, since the decision-making that marks the future of
the organization depends on them. In some cases, audits have led managers to make decisions,
even drastic ones, such as closing a plant, dispensing with the services of one or more people, or
making an investment.
Finally, we can note that another reason for the importance of the audit is its scope, a topic we
will talk about later, delving into the relevant aspects that constitute the company. It goes without
saying that the use of this tool has the intention of continuous improvement in addition to the
intention of achieving administrative efficiency. All these reasons only make it clearer why it is
able to implement it in their businesses, since it is well known that they perceive it as an
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companies for a long time. term within the market. Subsequently, it is important to mention that
the information provided for the analysis of the current situation of the company is true, concrete
and relevant to have the necessary tools for diagnosis and find the most appropriate solutions.
And finally, the proposals derived from this evaluation have to be implemented without sparing
the necessary resources for a better result, as well as strict monitoring to verify the corrections
The primary objective of the administrative audit is to discover deficiencies and irregularities
in some function of the social organization examined and to indicate their probable corrections.
In other words, the basic objective is to assist top management to achieve effective and efficient
management. The intent of the administrative audit is to examine and evaluate methods and
performance in all areas and assess the administrative landscape (the appropriateness of
objectives and plans, policies and procedures, organization, resources, accuracy and reliability of
controls, etc.) .
In general terms, the administrative audit provides us with a quantified evaluation of the
efficiency with which each body of the institution carries out its administrative functions and the
different stages of the administrative process. In other words, it presents a general administrative
overview of the audited institution and indicates those areas whose problems require greater
Due to its characteristics, the administrative audit constitutes a fundamental tool to promote
the growth of organizations, since it allows detecting in which areas a more in-depth study is
required, what actions can be taken to correct deficiencies, how to overcome obstacles, how to
print greater cohesion to the functioning of these areas and, above all, carry out a cause-effect
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analysis that consistently reconciles facts with ideas. By virtue of the above, it is necessary to
establish the framework to define consistent objectives whose coverage directs the tasks towards
specific results. Among the most outstanding criteria to achieve this we can mention:
to. Control Intended to guide efforts in the application of the audit and evaluate organizational
b. Productivity They channel the audit actions to optimize the use of resources in accordance
c. Organization They determine that the course of the audit supports the definition of the
structure, competence, functions and processes through the effective management of the
d. Service They represent the way in which the audit can verify that the organization is
immersed in a process that links it quantitatively and qualitatively with the expectations and
and. Quality They provide that the audit tends to raise the levels of performance of the
organization in all its contents and areas, so that it produces highly competitive goods and
services.
F. Learning They allow the audit to become an institutional learning mechanism so that the
organization can assimilate its experiences and capitalize on them to turn them into opportunities
for improvement.
g. Decision-making They translate the implementation and results of the audit into a solid
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h. Interaction They enable intelligent management of the audit based on the strategy to relate
the organization with real and potential competitors, as well as with suppliers and customers.
Yo. Linking They make it easier for the audit to become a link between the organization and a
globalized context.
The objectives of the administrative audit vary depending on the specific results sought by the
organization, that is, if the organization wants to address a particular problem or deficiency, or if
it intends to make the entire company more efficient. By virtue of the above, it is necessary to
define the criteria that support the objectives of the administrative audit. The criteria that must be
considered as a basis for defining the audit objectives must always be focused on supporting the
members of the organization in the performance of their activities and guaranteeing the proper
administrative and operational functioning of the organization. These can be: control,
The administrative audit can range from an area or department to the entire company, in which
its entire administrative functioning will have to be discovered and analyzed. In addition, it
say that the scope defines the breadth and depth with which the administrative audit will be
applied, this means delimiting the number of areas or departments and the types of processes;
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c. Management style systems
o. Quality systems
private or social. Due to their extension and complexity, it is necessary to understand how these
organizations are formed to respond to the demands for environmental services and products and,
above all, how they are articulated, which requires specifying their physiognomy, area of
In this sector, auditing is used depending on the legal status, powers, scope of operation, level
of authority, coordination relationship, work system and general lines of strategy for good
administration of any company. Based on these criteria, the scope of application focuses on the
representative institutions of the three powers which are executive, legislative and judicial and
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d. State governments
(federal entities or
departments).
e. Presidential cabinet.
f. Commissions,
coordinations or
intersecretariat
councils.
g. Special mechanisms.
Effect: The result of applying the administrative audit in the public sector is to improve the
performance of the bodies and mechanisms that comprise it, considering their particular actions and the
interaction arising from the nature of their functions, based on the idea that the legislative branch
determines the legal order, the executive branch implements it and the judicial branch monitors its
compliance.
Consequently, once the action platform and the information base have been outlined to
conduct the implementation of an administrative audit. As far as this sector is concerned, the
audit is applied taking into account the legal entity, object, type of structure, coordination
elements, area of influence, commercial relationship and strategic thinking based on the
following characteristics:
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1.6.3 Social Sector
Regarding the social part of this sector, what it will seek to represent within the administrative
audit will be applied to evaluate aspects such as standards in which individuals live and develop
currently, such as the promotion of the right to education, housing, work, health, economic
development, social protection and the well-being of the most unprotected sectors, in response to:
(Also called independent audit) It is the critical, systematic and detailed examination of an
information system of an economic unit, carried out by a Public Accountant and Auditor, without
employment ties with it, using specific techniques and with the aim of issuing an opinion.
independent on the way the accounting system operates, internal control and make suggestions
for its improvement. The opinion or independent opinion has significance for third parties, since
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it gives full validity to the information generated by the system since it is produced under the
figure of public faith, which obliges them to have full credibility in the information examined.
Internal management administrative and accounting statements, files and operations prepared
in advance by management, and other financial and legal files and documents of an organization
to issue an independent professional opinion, give public attestation to the reasonableness of the
information examined, validate before third parties the information produced by the company and
The objective of the external audit is to find out the reasonableness, integrity and authenticity
of the statements, files and documents and all the information produced by the organizational
systems, in order to accompany it with an independent opinion that authenticity and allows users
of such information make decisions relying on the auditor's statements. An audit must be carried
out by an independent person or firm of recognized professional capacity, this person or firm
must be able to offer an impartial and professionally expert opinion about the audit results. Under
The advantages are that by not having any dependence on the company, the work of the
auditors is totally independent and free of any interference by the authorities of the audited
company. Also because the auditor belongs to the company, he almost always knows its
activities, operations and areas comprehensively; Therefore, its review can be more in-depth and
with greater knowledge of the activities, functions and problems of the institution. While its
disadvantages are that the auditor knows little about the company, his evaluation may be limited
to the information he can collect. Its veracity, scope and reliability may be limited, because there
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may be some interference by the institution's authorities in the way the report is evaluated and
issued.
evaluate its activities as a service to the organization itself. It is a control whose functions are to
examine and evaluate the adequacy and efficiency of other controls. Objectives of internal
auditing are the promotion of effective control, at a reasonable cost, another objective is to
support the members of the organization in the performance of their activities. For this, the
internal audit provides analysis, evaluations, recommendations, advice and information regarding
the reviewed activities. The scope of the internal audit considers the examination and evaluation
of the adequacy and efficiency of the organization's internal control system and the quality of
Review of the veracity and integrity of financial and operational information and the means
used to identify, measure, classify and report that information. Review the systems established to
ensure compliance with policies, plans, procedures and legal orders that may have a significant
impact on operations and reporting, and determine whether the organization is in compliance
with such systems. Review measures to safeguard assets and whether they are appropriate; verify
the existence of such assets. Evaluate the economic aspect and the efficiency with which
resources are being used. Review those operations or programs that tend to ensure that the results
are consistent with the established objectives and goals, and whether those operations or
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The internal audit works under the policies established by administration and senior
management. The purpose, authority and responsibility of the internal audit group must be
management. This document should clearly state the purposes of the internal audit group, specify
the unlimited scope of its work, and state that the auditors have no authority or responsibility
It is the responsibility of internal audit to serve the organization in a manner consistent with
the Standards for the Professional Practice of Internal Auditing and with the standards of
professional conduct established in the Code. This responsibility includes coordinating internal
audit activities with others to ensure achievement of audit objectives and organizational
objectives.
Internal auditors must be independent of the activities they audit, in order to carry out their
work with freedom and objectivity, this is achieved through their position within the
organization. The organizational position of internal audit must be relevant to ensure a wide
margin of audit coverage, and to ensure effective actions on audit findings and recommendations.
“Objectivity requires that internal auditors have an attitude of mental independence and honest
confidence in the results of their work. Establishing procedures, designing, installing and
operating systems are not audit functions; Carrying out such activities presumes losing the
The internal audit has the advantage that because the auditor belongs to the company, he
almost always knows its activities, operations and areas comprehensively; Therefore, its review
may be more in-depth and with greater knowledge of the activities, functions and problems of the
institution and as a disadvantage, its veracity, scope and reliability may be limited, because there
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may be some interference by the authorities of the institution on how to evaluate and issue the
report.
It must be concerned with verifying, evaluating and promoting compliance and adherence to
the correct functioning of the phases or elements of the administrative process and what affects
them; complementing its action with the evaluation of the quality of the administration as a
whole. Its objective is: to evaluate the quality of the administration as a whole. Without a doubt,
one of the audits that has lent itself the most to controversy and divergence of opinions is the
administrative audit. The reason for this may be caused fundamentally and mainly by an excess
of professional zeal among those who practice it: public accountants and administration graduates
The discussion basically focuses on a mutual and apparent “invasion of territories” between
the scope of the operational audit and that of the administrative audit. The operational auditor
(public accountant) defends that the administrative auditor (graduate in administration) does not
have to cover in his review the operational aspects that are his responsibility. The administrative
auditor, for his part, does not agree that the operational auditor includes the administrative aspect
in his review. And there is much reason for this on both sides.
These types of situations should not occur in the professional field, so it is necessary to
establish a distinction of activities: Human, natural and economic resources are combined to
create an entity with a specific purpose. This entity is forced and necessarily requires establishing
administrative bases (factors or elements of the administrative process) that will help it begin to
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operate. With this administrative platform you begin to work; that is, to operate or generate
Well, since the cycle is perfectly identifiable in the process that composes it, it is appropriate,
then, to identify each phase of that cycle with the type of review to which it is susceptible; and
thus it follows that for the phase: 1) it corresponds, or falls, within the scope of the administrative
audit, as simple as that, without “invading” the following phase; 2) which corresponds to the
operational audit; and finally, 3) to the audit of financial statements, whether performed
externally or internally.
It consists of giving effect to one of the objectives of internal control: the promotion of
operating efficiency, complemented by the evaluation of the quality of the operation, and is
supported by four basic considerations that will illustrate more clearly what should be understood
by this new specialty of the public accountant, and new variant in the practice of auditing in
general:
service to the administration by providing comments and recommendations that tend to improve
the efficiency and effectiveness of an entity's operations. Second. Not only should the operation
itself be reviewed, it must be extended to the function of that operation. For example, if the
billing operation is reviewed, it begins, in fact, in the shipping department (thus the shipping
operation has already been entered) and concludes when the invoice is sent for collection (at this
time the auditor must make sure that is actually received, and has automatically reached the credit
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Third: For a good execution of this technique, it is necessary to enter other disciplines such as,
for example: systems analysis, industrial engineering (to review costs and production), marketing
(to review sales), industrial relations (to review management). of human resources), etc. Fourth:
A clear definition of objectives is required; as well as having elements to compare what is being
done against those objectives with the purpose of determining deviations, analyzing and
The operational auditor provides the experience and how to meet these work needs by
combining his action with those who know the exact nature of the activities of the relative
operation. To provide this help and achieve maximum benefits, formulas must be found to
manage these operations in such a way that they produce the best results or, in other words,
optimally achieve the established objectives. In this way, knowledge in control aspects becomes
for the operational auditor the access door to the different operational areas, and will be the basis
well as the means used to identify, measure, classify and report that information. Who has
reliable, truthful, timely, complete information; acquires power. Power to do, to change things
and situations; to make better and well-supported decisions. An administrator will not achieve the
objectives, goals and mission of his organization if he does not have at his disposal the basic and
indispensable information elements that help him and support his decisions. From this arises the
vital importance of the financial audit as an element of administration that helps and contributes
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basis for knowing the progress and evolution of the organization as a point of reference for guide
your destiny.
subject to review in the same audit assignment. What is intended with the comprehensive audit is
that the auditor, based on the knowledge acquired in the other types of audit, applies a
aspects) with only one interest: that the The results of its management are more ambitious for the
depend, professionally speaking, on the organization where they will practice it. The auditor of
financial statements (external public accountant) is exclusive in this context because the objective
of his intervention is clear and defined: to issue an opinion; and must not deviate from it or
The bases to support the exercise of the comprehensive audit rest on the following
First: Internal control includes the organizational plan and all the methods and procedures that
are adopted in a coordinated manner in an entity to safeguard its assets, verify the reasonableness
and reliability of its financial information, promote operational efficiency and promote adherence
to the policies prescribed by the administration. From this definition, four objectives of internal
control are determined, which are related to each type of audit and are the following:
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b. Objective 2: Promotion of efficiency in the operation of the entity: Operational Audit.
c. Objective 3: That the execution of operations adhere to the policies prescribed by the
e. Objective 4: Protection of the entity's assets: Result of compliance with the other three
objectives.
Second: There are certain bases of study, analysis and knowledge that the internal auditor
must have of the entity to be audited; That is, you must follow the same path to identify with the
entity, as well as to know the function subject to audit and the ideal conditions (administrative,
operational and financial) that should prevail and that serve as a basis for making comparisons
Third: There is no perfectly defined line that indicates in an internal audit review where the
administrative, operational and financial audit begins and ends. As an example: the review of
procedures (the first problem encountered is that there will be those who call them operating
procedures and others will say that they are administrative); A procedure (as an integral part of a
system), due to its logic of action, is operational, but it is also framed within administrative
provisions and policies and obviously by elementary asset protection measures (one of them, the
Fourth: The results of an entity's operations must be reported in the financial statements. One
of the review phases of the financial audit involves the review of “transactions” or “operations”
(those that generate income or costs and expenses). But, to “operate” there must have been
In summary, to audit operating results (recorded in financial statements), the operations that
gave effect to them must be reviewed, and the administrative provisions based on which they
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were operated. To review operational aspects, one must resort to the same administrative
provisions that govern them and ensure that the result of these operations is correctly accounted
for.
Fifth: An unfortunately common problem among internal auditors (whether they are
administrative, operational or financial) is that they carry out their work to satisfy themselves and
their techniques are aimed at applying them based on their own training and professional
significance. When an authority orders an audit from its internal audit group, the least important
thing is what it is called; since what you want to know is what is happening in a certain area of
your organization and the more comprehensive or complete the auditor's review approach, the
better; Likewise, the authority will not be interested in knowing whether administrative,
operational or financial audit approaches were applied, since it will only want, simply and
simply: Results.
The comprehensive audit must have a primary focus with a review of complementary aspects;
for example: operational audit of the accounts receivable function, complementary covering the
financial-accounting and administrative aspects of that same function. The comprehensive audit
infers the philosophy of greater service and quality, which must prevail in an auditor who
Review of financial, operational and administrative aspects in public agencies and entities, as
well as the results of programs under their responsibility and compliance with legal provisions
that frame their responsibility, functions and activities. The government audit was born and has
developed as another need to monitor the exercise of public activity through control bodies
expressly and formally established for this purpose. It is exercised in two fundamental aspects:
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1) through audit or control groups (internal) integrated into the organization to be monitored or
2) directly by this control body, which is created and empowered by the corresponding
The technical aspect of the government audit exercise does not differ greatly from the
concepts and criteria of the various types of audits; but the great difference of this audit in
relation to the others (except the tax audit), is that it is carried out under the protection, respect
and adherence to the legal provisions or legal framework applicable to public entities susceptible
to being monitored by this means and to the investiture that this same framework grants and
Tax Audit: It is a method that is used to inspect both companies and individuals, that is, all
those subjects who are taxpayers and have tax obligations towards the Public Administration or
the State. They are made to the accounting records and operations of a company. It is the audit
carried out by auditors in relation to responsibility and compliance with Tax Laws.
determine its project in the environment and enforce environmental legislation in the information
on the execution of the activities and works subject to the audit. It is the evaluation made of the
quality of the air, atmosphere, environment, waters, rivers, lakes and oceans, as well as the
Systems Audit: A formal process executed by specialists in the audit and IT areas; It is aimed
at verifying and ensuring the policies and procedures established for the proper management and
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use of information technology in the organization are carried out in a timely and efficient manner.
The set of actions carried out by specialized personnel in the audit and IT areas to continuously
ensure that all IT resources operate in an environment of efficient security and control, with the
purpose of providing senior management or levels executives the certainty that the information
that passes through the area is handled with the basic concepts of integrity, completeness,
Social Audit: It is related to the process of investigation and evaluation of the social
responsibility of the organization towards groups of people who have a relationship with it, that
is, clients, employees, owners, suppliers and the community in general in relation to health,
Human Resources Audit: It is the examination carried out on the personnel area, to evaluate its
efficiency and effectiveness in the management of personnel and the controls that are exercised
with the files, attendance and punctuality, payrolls, social care policies and promotions, etc.
Forensic Audit: It is the use of criminal investigation techniques, integrated with accounting,
legal-procedural knowledge, and financial and business skills, to express information and
opinions, as evidence in court. The resulting analysis, in addition to being able to be used in
court, can be used to resolve disputes of various kinds, without reaching jurisdiction. “The
Forensic Audit is currently recognized internationally as a set of effective techniques for the
prevention and identification of irregular acts of fraud and corruption.” (Pablo Fudim, 1995)
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Compliance Audit: It is carried out by verifying whether or not the current legal regulations
are followed, understood as those external to the entity such as laws, decrees, regulations and
internal to the statute or social contract, such as compliance with goals and guidelines. of the
management. The framework for violations of local provisions is usually restricted due to the
Preliminary Audit: It is the audit that is carried out within the normal year of operations every
three or four months, in order to advance the work of the final audit. This audit allows us to more
closely examine the different areas of the financial statements. It is useful, since some audit tests,
such as the confirmation of balances or circulation of the areas of accounts receivable, short-term
liabilities and long-term liabilities, can be done in a timely manner and their results will be
Final Audit: It is the review in which the balances of the preliminary audit and those of the
closing of the year are connected, verifying those items that have had significant variations
Management Audit: Its objective is to evaluate the effectiveness of the entity's management in
relation to the established objectives. It has also been noted that it is the examination carried out
by an external and independent professional, with the purpose of evaluating the effectiveness of
management in relation to the general objectives, its efficiency as an organization and its
Medical Audit: The Medical Audit is the process by which the different types of care, their
processes, protocols, relevance and medical expenses are monitored and controlled, using the
procedures corresponding to each form of audit, with the purpose of improving the quality of the
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1.9 Profile of an Auditor
The characteristics of an auditor constitute one of the most important issues in the decision
executing it and achieving the results necessary to improve the performance of the organization.
who has opted for this resource. The quality and level of execution of the audit depend largely on
the professionalism and sensitivity of the auditor and his understanding of the activities he must
review, elements that imply the combination of the knowledge, skills, abilities and experience
must have other types of determining qualities in their activity, referring to personal resources
resulting from their development and intrinsic gifts of their character. The expression of these
attributes may vary according to the way of being and the duty of each particular case, but it is
advisable that whoever assumes the task of fulfilling the function of auditor must meet certain
requirements, namely:
Academic training To carry out an administrative audit, technical level studies, bachelor's or
Systems Engineering, Accounting, Law, International Relations are required. o Graphic design.
Other specialties such as Actuary, Mathematics, Engineering, Architecture, etc. They can be
considered as long as those who exercise them have received, in advance, preparation that allows
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Complementary training The exercise of auditing implies a high degree of instruction in the
development and updating events, such as seminars, congresses, panels, meetings, courses ,
Empirical training This requirement involves the knowledge resulting from the
without having a formal academic degree. Among the ideal knowledge to assist in the preparation
must have other types of determining qualities in their activity, referring to personal resources
resulting from their development and intrinsic gifts of their character. The expression of these
attributes may vary according to the way of being and the duty of each particular case, but it is
advisable that whoever assumes the task of fulfilling the auditor's function possesses the
following characteristics:
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9. Quality (statistical of one's environment.
control, total control, 9. Creativity.
administration and
continuous improvement
of the service). •
Organizational behavior.
1.9.2 Experience
One of the fundamental elements that must be highlighted among the characteristics of the
auditor is that related to his personal experience, since the professional care and diligence he
uses to determine the depth of his observations largely depends on it. Due to the nature of the
to. Knowledge of the substantive areas of the organization Mastery of this field implies the
experience provided by permanent contact with initiatives or programs oriented towards the
production of specific results for the organization in accordance with its object and/or essential
b. Knowledge of the adjective areas of the organization. Competence in this area is derived
human, material, financial and technological resources to support the substantive areas or
applying an audit, a product of previous experiences, which may have been acquired: • In the
organization under study Significantly favorable condition because it opens the possibility of
capitalizing on the experience acquired in the execution of the administrative audit. In other
institutions Factor that allows establishing a frame of reference based on the experience
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provided by knowledge of similar tasks carried out in other organizations, industries and sectors.
d. Knowledge of practical cases It is the perception of the nature, scope and conditions of the
techniques used to audit an organization, derived from the training, education or simulation
and. Knowledge derived from the implementation of organizational studies of another nature.
It implies the appreciation of the necessary requirements to implement an audit based on the
The auditor must carry out his work using all his capacity, intelligence and judgment to
determine the scope, strategy and techniques to be applied in the administrative audit, as well as
evaluate the results and present the corresponding reports. To this end, you must take special
care to: • Preserve your mental independence. • Carry out your work based on knowledge and
professional ability. • Comply with the standards or criteria indicated. • Train continuously. It is
also necessary that it remain free of impediments that reduce the credibility of its judgments,
because at all times it must preserve its autonomy and impartiality. This attitude of
independence will give the necessary value and consistency to your participation.
to behavior and work relationships. However, it is decisive for the individual and his
environment, since the clarity and transparency of the actions that in one way or another
translate into facts depend on it. Ethics, understood as the set of rules that order and give
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meaning to the values and principles of conduct of a person, such as commitment, honesty,
loyalty, openness, integrity, respect for others and sense of responsibility, constitutes one of the
pillars of the standards of action of any organization, regardless of its activity and environment.
From an organizational point of view, ethics can be defined as the set of moral principles and
norms that guide behavior in the business world. These principles and standards are part of the
codes of ethics or conduct that professional associations and institutions prepare, to which you
have access during the period of academic training and, subsequently, throughout your
professional life.
In the first case, it is up to the owner to designate the personnel of his own organization to
integrate the auditor or team that will be in charge of carrying out the audit. The internal auditor
As part of the organization, the internal auditor is selected by the management body based on
his knowledge of the mission, objectives, functions, clients and environment, taking into
It also plays an important role to be considered reliable, loyal and capable of responding to
challenges, but, above all, to share the vision of the organization, that is, to dominate the field of
work with an institutional sense, a characteristic highly appreciated by the high direction. The
role of the internal auditor can be considered viable and relevant, but, as in any study process
that involves evaluation and change, it has to be assessed in light of the consequences that their
In the second case, the organization must analyze, in accordance with the work conditions,
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the hiring of external auditors. The external auditor as an independent professional, his
objective vision of the facts, which increases and improves the expectations of achieving the
The work of an external auditor, in short, allows opening a range of complementary options
to those of an internal auditor, by virtue of having knowledge and experience in the matter, in
addition to having been trained to fulfill this function in a manner specific. It should be noted
that, due to the nature of their work, this professional is obliged to keep their knowledge
updated, which implies that they must be aware of all types of advances in administrative
analysis techniques and alternatives to face problems and propose solutions with speed and
efficiency.
In the third case, you can choose to formalize external support, backed by auditors from the
organization itself to form a single work team. Combined team When the organization makes
the decision to undertake an administrative audit, it has to precisely assess the results it expects
to obtain, the magnitude of the tasks to be carried out, the commitments that are made and the
In conclusion, the role of the auditor in the application of the administrative audit is vital,
because the burden of conceptualizing it, executing it and obtaining the expected results falls on
him. Their profile, in terms of knowledge, skills and abilities, experience, professional and
social responsibility and, especially, their structure of thought and ethics, are the pillars on
essential, since the level of knowledge, experience, abilities, skills, professional responsibility,
ethics, social responsibility and thought structure that supports your work are essential to
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achieve the expected results.
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Methodology to carry out an audit
The administrative audit methodology has the purpose of serving as a framework for action so
that the actions in their different execution phases are conducted in a programmed and systematic
manner, criteria are unified and the depth with which the audit approaches will be reviewed and
applied is delimited. administrative analysis to guarantee the timely and objective management of
results for the organization. Likewise, it also fulfills the function of facilitating the auditor to
identify and organize the information corresponding to the record of facts, findings, evidence,
transactions, situations, arguments and observations for subsequent examination, reporting and
monitoring.
“You don't have to be great to start, but you have to start to be great.”- Zig Ziglar
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The methodology can be used in a logical and accessible manner, which is why it can be
divided into different stages, in which each one provides criteria and guidelines that can be
observed so that the auditor can use this information and carry out the implementation. of
suggestions and/or strategies that seek to achieve the objectives set in order to find improvements
and future benefits for the company. In accordance with what has been explained so far, the
Planning : refers to the general guidelines that regulate the application of the administrative
audit to guarantee that the coverage of priority factors, sources of information, preliminary
investigation, audit project and preliminary diagnosis is sufficient, pertinent and relevant. At this
stage, the purpose of the administrative audit is to establish the actions that must be developed to
implement the audit in a sequential and orderly manner, taking into account the conditions that
must prevail to achieve the established objectives in a timely manner. As a first measure, it is
necessary to determine the factors that are considered fundamental for the study of the
organization based on two aspects: the administrative process and the specific elements that are
In the first case, the stages of the administrative process are incorporated and the components
that underpin it are defined, which allow a logical analysis of the organization to be carried out,
since they sequence and relate all its components in a natural and congruent manner. In the
second case, a list of the specific elements that complement the administrative process is
included. Such specific elements are associated with fundamental attributes that frame their final
function, allowing their particular contribution to the process as a whole and to the functioning of
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Instrumentation: At this stage it is necessary to select and apply the collection techniques
that are considered most viable according to the circumstances of the audit, the selection of
measurement instruments that will be used, the management of work papers and evidence, as
well as as the supervision necessary to maintain effective coordination. The task of collecting
information is the recording of all types of findings and evidence that make its objective
examination possible, since otherwise errors of interpretation may be incurred that cause delays
or force the information to be recaptured, the audit rescheduled, or, If applicable, suspend it.
Likewise, a discrimination criterion must be applied, always based on the objective of the audit,
Examination: Once the instrumentation has been put in place after having selected and
applied the collection techniques, determined the measuring instruments, begun the preparation
of the working papers and recorded the evidence under strict supervision, it must be carried out.
carry out the examination, which consists of dividing or separating the component elements of
the factors under review to know the nature, characteristics and origin of their behavior, without
losing sight of the relationship, interdependence and interaction of the parts with each other and
with the whole. , and of these with their context. Its purpose is to apply the appropriate analysis
techniques to achieve the proposed purposes with the opportunity, extension and depth required
by the universe subject to examination and the specific circumstances of the work in order to
Report: At the end of the examination of the organization, in accordance with the
corresponding procedure, and once the organizational and quantitative analysis approaches have
been selected and the administrative diagnosis formulated, it is necessary to prepare a report, in
which the results are recorded. of the audit and clearly identify the area, system, program, project,
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etc. audited, the object of the review, the duration, scope, resources and methods used. Since this
document indicates the findings as well as the conclusions and recommendations of the audit, it is
essential that it provides sufficient information regarding the magnitude of the findings and the
frequency with which they occur, in relation to the number of cases or transactions reviewed
based on the operations carried out by the organization. Likewise, it is important that both the
findings and recommendations are supported by competent and relevant evidence, properly
The results, conclusions and recommendations that arise from them must meet attributes such
as: • Objectivity Impartial view of the facts. • Opportunity Availability of information in time and
place. • Clarity Easy understanding of the content. • Utility Benefit that can be obtained from the
information. • Quality Adherence to quality management standards and elements of the quality
management system. • Logic Sequence in accordance with the object and established priorities.
The report constitutes an invaluable factor because it makes it possible to know whether the
instruments and criteria applied contemplated the real needs, and leaves open the alternative of its
prior presentation to the head of the organization to determine the achievements obtained,
particularly when evidentiary or supporting elements are required. judgment that were not
captured in the application of the audit. Likewise, it allows establishing the necessary conditions
for its presentation and instrumentation. In the event of a significant modification, derived from
Follow-up: To conclude and after selecting and presenting the alternative type of report
consistent with the defined priorities and having verified the operational aspects and general
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stage, the observations that occur as a result of the audit must be subject to strict monitoring,
since they are not only aimed at correcting the detected failures, but also at preventing their
recurrence.
In this sense, monitoring is not limited to determining observations or deficiencies, but rather
• Verify that the actions proposed as a result of the observations are put into practice within
the terms and dates established jointly with those responsible for the area, function, process,
program, team, project or resource reviewed in order to achieve the expected results. • Facilitate
decision making for the head of the organization. • Verify the actions that were carried out to
Its objective will be to establish general guidelines, specific actions and criteria for the
execution of follow-up audits to guarantee that the observations made by the auditor are attended
to and implemented in a timely manner. Likewise, to examine the degree of progress in the
adoption of the recommendations and establish the basis for implementing a follow-up audit, the
auditor must verify how they behave and be able to implement the recommendations and
observations that are not carried out in accordance with the If the statements contained in the
report are partially or poorly executed, the application of a follow-up audit is necessary.
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Recovered from:
Cruz, N. P. (1 de septiembre de 2013). auditoria y sistemas de calidad. Obtenido de metodologia de la auditoria administrativa:
http://lasalleauditoriaysistemasdecalidad.blogspot.com
Based on the situation described, I can conclude that to carry out an administrative audit it will
different stages. Planning, instrumentation, examination, reporting and monitoring. Each of them
made up of a series of components that are essential to meet their objectives. In order to find the
right path for the guidance of actions that an administrative audit can provide to an organization.
Likewise, having the opportunity to evaluate performance in an objective way and strengthen
certain aspects to create growth conditions that can be constant and permanent.
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Chapter II Stages of the Audit Methodology
This chapter II will cover the different stages included in a Methodology for carrying out an
Audit, breaking down the content from planning to monitoring that must be followed in order to
carry out this process in which it will seek to find within any organization but in this work
emphasizing more to the company Mezcal Beneva possible problems that they would have when
carrying out a diagnosis to find the current state of their situation, looking for the fastest and most
concrete ways to guarantee the most suitable conditions to continue providing their service to all
your clients.
“We must stop trying to understand what needs to be done by looking at what we have done.
We have to start looking into our hearts and see what we truly believe is possible. This is literally
what it means to have a vision. The source of that energy comes from the deep conviction that
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2.1 Methodology to make a diagnosis
The administrative audit methodology has the purpose of serving as a framework for action so
that the actions in their different execution phases are conducted in a programmed and systematic
manner, criteria are unified and the depth with which the audit approaches will be reviewed and
applied is delimited. administrative analysis to guarantee the timely and objective management of
the results. It also serves the function of facilitating the auditor in identifying and organizing the
arguments and observations for subsequent examination, reporting and monitoring. To use it in a
logical and accessible way, it has been divided into stages, in each of which the criteria and
guidelines that must be observed are provided so that the initiatives correspond with the plans.
a) Planning
b) Instrumentation
c) Exam
d) Report
e) Follow-up
Planning refers to the general guidelines that regulate the application of the administrative
audit to guarantee that the coverage of priority factors, sources of information, preliminary
investigation, audit project and preliminary diagnosis is sufficient, pertinent and relevant. At this
stage, the purpose of the administrative audit is to establish the actions that must be developed to
implement the audit in a sequential and orderly manner, taking into account the conditions that
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As a first measure, it is necessary to determine the factors that are considered fundamental for
the study of the organization based on two aspects: the administrative process and the specific
elements that are part of its operation. In the first case, the stages of the administrative process are
incorporated and the components that underpin it are defined, which allow a logical analysis of
the organization to be carried out, since they sequence and relate all its components in a natural
This order adheres to strategic purposes that objectively concentrate the essence or “reason for
being” of each phase, and which are the frame of reference to analyze the organization in all its
areas, levels, processes, functions, systems, resources. , projects, products and/or services and
environment, which represents an overview of the way in which each and every one of them
interact in relation to their object or substantive attribution. In the second case, a list of the
specific elements that complement the administrative process is included. Such specific elements
are associated with fundamental attributes that frame their final function, allowing their particular
contribution to the process as a whole and to the functioning of the organization to be determined.
Once the direction and factors to be audited have been defined, the logical sequence for its
administrative situation of the organization. This stage implies the need to review the technical
and legal literature, information on the field of work and all kinds of documents related to
predetermined factors, as well as the first contact with reality. This procedure can cause a
It also allows you to outline some of the problems that could arise and provide another
perspective. This initial approach demands a lot of precision, since the information has to be
analyzed with the greatest possible care so as not to cause confusion when its content is
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interpreted. To carry out this task properly, it is advisable to take into account the following
criteria:
implement the audit, which includes two sections: the technical proposal and the work program.
The technical proposal can include the nature, the type of audit that is intended to be carried out,
a scope, as well as a count of administrative audits and previous improvement studies, as well as
establishing objectives for the achievements that are intended to be achieved with the application.
of the administrative audit. To formally begin the audit, always based on the magnitude or degree
of complexity, the organization must designate the auditor or team of auditors that it deems
appropriate.
The designation of the person in charge may fall to the head of the internal control body, a line
manager or the person in charge of a technical support unit in any of the areas of the organization,
but, whoever it is, they must have the knowledge and necessary experience in the implementation
of administrative audits. On the other hand, the organization may choose to hire an external
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service specialized in the matter. Finally, there is the possibility of structuring a team that
Once the responsibility is defined, the designated person or team must be trained, not only
with regard to the management of the method and mechanisms that will be used to collect the
information, but also in the entire process to prepare the application and implementation of the
audit. . That is why the assigned personnel must be made aware of the objective being pursued,
the areas involved, the scheduling of activities, the supporting documents, the estimated
registration of information, the way of reporting and the established coordination and supervision
mechanisms. For all these purposes, the program must integrate substantive and adjective
personnel at the decision-making level, as well as middle management and operational level
according to their area of assignment, work team or process. Likewise, the requirements for
The investigation work must be carried out without prejudices or preconceived opinions on the
part of the auditor. It is recommended that auditors adopt a friendly and discreet behavior in order
to achieve a positive image, which will facilitate their task and stimulate the active participation
of the organization's staff. In order to prevent false expectations from arising, both good and bad,
it is vitally important that the audit team refrains from making comments that lack support or
This means that the audit guidelines must be adhered to objectively at all times. It is
noteworthy that the consistency of the process as a whole depends, to a large extent, on the
seriousness and respect that the personnel responsible for the audit show towards the audit. the
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members of the organization, so it must present a professional image and maintain a personal
In this phase, the diagnosis is based on the perception that the auditor has of the organization
as a product of his experience and vision. Although the documented elements of judgment do not
yet exist, there is an approach to reality and organizational culture, which is somewhat intangible,
but which can be seen in the underlying assumptions that give meaning to the form of behavior
and performance in the organization. job. Based on this knowledge, a reference framework must
be prepared to support the reason why the need to audit arises. To do this, the following elements
must be considered:
2.3 Instrumentation
Once the preparatory part has been completed, once the factors to be analyzed and the viable
sources of information for this purpose have been defined, and the audit project has been
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prepared and both the technical proposal and the work program have been supported, without
leaving After considering the assignment of responsibility, necessary training and attitude that
should prevail, capitalized on the preliminary diagnosis, we proceed to implement the audit. At
this stage it is necessary to select and apply the collection techniques that are considered most
viable according to the circumstances of the audit, the selection of measurement instruments that
will be used, the management of work papers and evidence, as well as the supervision necessary
Continuing with the factors we find the collection of information, this task must focus on the
recording of all types of findings and evidence that make its objective examination possible,
otherwise errors of interpretation may be incurred that cause delays or force the information to be
recaptured. , reschedule the audit or, where appropriate, suspend it. Likewise, a discrimination
criterion must be applied, always based on the objective of the audit, and continually review and
To collect the required information in an agile and orderly manner, one or a combination of
the following techniques can be used, among which one of the first is documentary research.
Within this technique, this aspect of the audit involves locating, selecting and studying the
information. documentation that can provide elements of judgment to the auditors. The basic
a. Normative
1. Constitutive Act
2. Law that orders the creation of the organization
3. Rules of Procedure
4. Specific regulations
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5. Treaties and agreements
6. Decrees and agreements
7. Standards (national and international)
8. Circular jobs
b. Administrative
1. Organization charts
2. Administrative manuals
3. Information and certification systems
4. Work distribution charts
5. Job statistics
6. Staffing
7. Strategic projects
8. Furniture and equipment inventories
9. Networks for logical problem analysis
10. Sociograms
11. Financial and management indicators
12. Improvement studies
13. Previous administrative audits
c. Market
1. Products and/or services
2. Financial areas
3. Financing programs
4. Financial evaluation
5. Value creation
Questionnaires: These instruments, which are used to obtain the desired information in a
homogeneous manner, are made up of series of written questions, predefined, sequenced and
separated by chapters or specific themes, with the purpose of showing the interrelation and
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logical connections between the different areas and areas so that together they provide a complete
profile of the organization. The quality of the information obtained will depend on its structure
In general terms, every questionnaire must express the reason for its preparation, and care
must be taken that the questions are clear and concise, presented in logical order, with
understandable wording and ease of response, that is, it is necessary to avoid overloading it with
too many questions. If the case warrants it, a filling out instruction can be included. When the
audit project is very large or the implementation strategy requires it, the evidence to support the
conclusions can be very expensive in relation to the expected benefit of the audit, so sampling
can be used without the need for investigate all areas of the organization.
There are sampling tables that, according to the specifications and volume of information,
necessary to collect so that the results obtained from it are valid. However, if during the course of
the review situations are noted from which it can be inferred that irregularities exist, the tests
Cards: These tools are used to capture the required information according to the purpose and
scope of the audit. They are made up of forms whose design includes boxes, blocks and columns
that facilitate the grouping and division of their content for review and analysis, in addition to
opening the possibility of expanding the response range. Its incorporation into the audit project
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allows us to open the range of information collection and compare concepts in the responses,
They also make it easier to associate the indicators that guide work with organizational
behavior, a condition that favors the decision-making process. As diagnostic and evaluation tools,
they make it possible not only to review the variables under analysis, but also to appreciate their
influence on other variables or areas of operation, which becomes a link between factors,
indicators, records and consequences. They also simplify the process of capturing information as
they allow technical aspects to be clearly associated with performance, organize ideas and allow
To ensure that the approved program is applied and respected, it is necessary to exercise close
supervision over the work carried out by auditors, delegating authority to whoever has
experience, knowledge and capacity. In this way, as the level of responsibility descends, the
auditor who leads a task will always have the certainty of mastery of the field of work and of the
decision elements to ensure that the actions obey a logic based on the audit objectives.
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f. Final review of the content of the working papers to ensure that they are complete and
fulfill their purpose.
2.4 Exam
Once the instrumentation has been put in place after having selected and applied the collection
techniques, determined the measurement instruments, begun the preparation of the working
papers and recorded the evidence under strict supervision, the examination, which consists of
dividing or separating the component elements of the factors under review to know the nature,
characteristics and origin of their behavior, without losing sight of the relationship,
interdependence and interaction of the parts with each other and with the whole, and of these with
their context. The purpose of the exam is to apply the appropriate analysis techniques to achieve
the proposed purposes with the opportunity, extension and depth required by the universe subject
to examination and the specific circumstances of the work in order to gather the optimal decision
elements.
Fundamentally, the exam serves to classify and interpret facts, diagnose problems that must be
evaluated, and rationalize the effects of a change. The examination procedure consists of the
following steps:
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2.4.1 Multilevel Analysis
audit has more than one frame of reference. Although the use of collection techniques resulting
from the perception of reality and the context of action contained in the preliminary diagnosis
constitutes a first level of analysis, the examination of the results obtained guided by the
management indicators and aligned with the assignment of values following the method of
specifying the real situation of each factor and the viable recommendations and from there
deriving the consequent conclusions, depending on the different degree of application of the
The set of variables associated with the assumptions behind the lines of action, tacit models
that make sense through the detection of unwritten rules of the game, are transformed into a third
level of analysis. The definition of a context of interdependence and interaction that links causes
and effects translates into a fourth level of analysis. If this is associated with the reflection of
performance trends and the proposed redirection, a fifth level can be inferred.
Furthermore, each time a new review of results is carried out in light of the change as a
common denominator, it is possible that new levels or between levels of analysis may emerge
It is clear, then, that an administrative audit allows us to specify the historical behavior of an
organization, but it is also a decision element that represents a mechanism for change. This is
where its substantive ability to outline improvement opportunities to innovate value and turn it
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Diagnosis, an essential part of the administrative audit, is a resource that translates facts and
circumstances into concrete information, capable of being quantified and qualified. It is also an
organization, to establish the nature and magnitude of its needs, to identify the most relevant
factors of its operation, to determine the resources available to resolve its needs. issues.
Likewise, it serves to relate the causes of their behavior and the impact of the effects on their
results; and, above all, to serve as a channel for the necessary actions that allow for effective care.
Diagnosis is a study and learning mechanism since it bases and transforms experiences and facts
into administrative knowledge, which allows evaluating trends and situations to formulate an
Once the audit has been planned and implemented, an information base is available with the
position, which allows establishing the bases of action with the certainty that it frames the
fundamental variables and strategies. For the administrative diagnosis to provide substantive
to. Context: Physiognomy of the organization according to its current situation and its
historical trajectory • Mechanics to generate goods, services, capital and knowledge • Sphere of
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c. Performance: Management of financial and management indicators • Organizational
abilities
organization
2.5 Report
At the end of the examination of the organization, in accordance with the corresponding
procedure, and once the organizational and quantitative analysis approaches have been selected
and the administrative diagnosis formulated, it is necessary to prepare a report, in which the
results of the examination are recorded. audit and clearly identify the area, system, program,
project, etc. audited, the object of the review, the duration, scope, resources and methods used.
Since this document indicates the findings as well as the conclusions and recommendations of
the audit, it is essential that it provides sufficient information regarding the magnitude of the
findings and the frequency with which they occur, in relation to the number of cases or
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transactions reviewed based on the operations carried out by the organization. Likewise, it is
important that both the findings and recommendations are supported by competent and relevant
The results, conclusions and recommendations that arise from them must meet attributes such
as:
The report constitutes an invaluable factor because it makes it possible to know whether the
instruments and criteria applied contemplated the real needs, and leaves open the alternative of its
prior presentation to the head of the organization to determine the achievements obtained,
particularly when evidentiary or supporting elements are required. judgment that were not
captured in the application of the audit. Likewise, it allows establishing the necessary conditions
for its presentation and instrumentation. In the event of a significant modification, derived from
It is advisable that before issuing the report, a person independent of the application of the
audit reviews the drafts and working papers, in order to verify that all legal and ethical standards
have been complied with and that the opinion to be expressed present is justified and duly
supported by the work performed. For the report to have a true effect on the performance of an
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organization, it is necessary to present it in a timely manner, that is, pay special attention to the
formulation of criteria, although they can be put into practice, also with a strategic vision, for
a. Do not lose sight of the object of the audit when reaching the final conclusions and
recommendations.
b. Weigh the proposed solutions to determine practicality and feasibility.
c. Explore different alternatives to transmit the causes and effects inherent to the
findings, to translate them into preventive or corrective recommendations, as
appropriate.
d. Homogenize the integration and presentation of the results so that there is coherence
between the findings and the criteria for their attention.
e. Take advantage of all possible support to solidly substantiate the results.
f. Provide the decision levels with the ideal elements for objective and consistent
decision making.
g. Establish the bases to constitute a permanent information mechanism.
h. Raise awareness at decision-making levels of the importance of non-compliance (or
non-compliance) with the recommended measures.
i. Establish the form and content that the reports and monitoring of actions must observe.
j. Take into account the results of audits carried out previously, to evaluate the treatment
and courses of action taken in the implementation of results.
An audit report is an evaluation of the entire financial situation of a small business. Completed
by a professional third-party accountant, this document covers the assets and liabilities of a
company, and presents the auditor's educated assessment of the company's financial position and
its future. Companies seeking financing, as well as those seeking to improve internal controls,
also find this information valuable. There are four types of audit reports.
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Often called a clean opinion, an unqualified opinion is an audit report that is issued when the
auditor determines that each of the financial statements provided by the small business is free of
misstatements. Additionally, an unqualified opinion indicates that financial records have been
(GAAP). This is the best type of report a company can receive. An unqualified report typically
consists of a title that includes the word "independent." This is done to illustrate that it was
prepared by an impartial third party. The title is followed by the main body. Composed of three
paragraphs, the main body highlights the auditor's responsibilities, the purpose of the audit, and
the auditor's conclusions. The auditor signs and dates the document, including his or her address.
In situations where a company's financial records have not been maintained in accordance
with GAAP, but no misrepresentations are identified, an auditor issues a qualified opinion. The
writing of a qualified opinion is very similar to that of a favorable opinion. A qualified opinion,
however, includes an additional paragraph that highlights the reason why the audit report is not
disqualified.
The worst type of financial report that can be issued for a company is an adverse opinion. This
indicates that the company's financial records do not conform to GAAP. Furthermore, the
financial statements provided by the company have been grossly misrepresented. Although this
can occur by mistake, it is often an indication of fraud. When this type of report is issued, a
company must correct its financial statements and they must be re-audited, since investors,
lenders, and other parties who request it generally will not accept it.
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2.6.4 Abstention of Opinion
On some occasions, the auditor cannot complete an accurate audit report, which means that
situations that may be harming the company cannot be known. This can occur for a variety of
reasons, such as the absence of appropriate financial records. When this occurs, the auditor issues
a disclaimer of opinion, stating that the opinion of the company's financial situation could not be
Once the report has been properly structured, the person responsible for the audit must
convene the audit group to review its content. If any aspect that could be enriched or clarified is
detected, the necessary adjustments must be made to refine it. In accordance with the instance or
level to which the report is directed and the consequent teaching techniques for its adequate
structure, the report can be presented with the support of computer support, slides or audiovisual
After selecting and presenting the alternative type of report consistent with the defined
priorities and having verified the operational aspects and general guidelines to prepare the
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implementation proposal, it is advisable to focus on monitoring. At this stage, the observations
that occur as a result of the audit must be subject to strict monitoring, since they are not only
aimed at correcting the detected failures, but also at preventing their recurrence. In this sense,
1. Verify that the actions proposed as a result of the observations are put into practice
within the terms and dates established jointly with those responsible for the area,
function, process, program, team, project or resource reviewed in order to achieve the
expected results.
3. Verify the actions that were carried out to implement the recommendations. At the end
of the review, submit a new report regarding the degree and manner in which they
Establish general guidelines, specific actions and criteria for the execution of follow-up audits
to guarantee that the observations made by the auditor are addressed and implemented in a timely
manner. In order for the monitoring to comply with the requirements stated in the report with
first-level technical coverage, it must adhere to logical and consistent elements with the audit and
the reality of the organization, which is why it must be considered. guidelines such as:
a. Define the areas in which the implementation of the recommendations proposed by the
auditor will be verified, taking as reference the audit report and the suggestions or
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b. Consider the participation of specialists when the evaluation of the implementation of
c. Carry out appropriate tests to the necessary extent to obtain evidence to support the
e. Provide the necessary support to the areas involved during the process of monitoring
f. Evaluate the results and achievements achieved as a result of the application of the
recommendations.
g. Restate the recommendations that are considered essential, especially when there are
fully justified changes in the conditions that gave rise to the observations.
i. The auditor will discuss the determined observations with the person responsible for
the area subject to monitoring, with the aim of providing additional evidence or
elements of judgment that were not presented during the audit, which will allow him to
j. If, at the auditor's discretion, the follow-up of observations derived from an audit in
in accordance with the terms previously agreed with the head of the organization.
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2.8.2 Criteria for the Execution of the Follow-up Audit
When the implementation of the recommendations and observations is not carried out in
accordance with the indications contained in the report, they are partially executed or poorly
carried out, the application of a follow-up audit is necessary. A decision of this nature has to be
carefully evaluated because it implies a new process, regardless of whether there is a precedent,
since it is an initiative related to the previous audit, but different in its logic and conception.
Under this vision, it is convenient to establish criteria to guide it, such as:
a. Consider the suggestions or comments of the head of the organization regarding the
recommendations and observations contained in the reports, with the purpose of
addressing them in the follow-up audit to be carried out.
b. Interview with those responsible for the areas involved before carrying out this audit,
in order to obtain a general overview of the progress in the implementation of the
recommendations.
c. Specify the number of man-weeks that the review will include, the person responsible
for supervision and the auditors who will participate in the execution.
d. Give priority to verifying compliance within the established terms and scheduled dates
in the prepared support provisions, the definition of corrective measures and preventive
suggestions to avoid the recurrence of the observations detected by the auditor.
e. When new irregularities are detected in the follow-up audit, the scope of the audit
procedures must be expanded in order to present to the person responsible for the area
the necessary recommendations to correct them and jointly establish the commitment
dates.
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Chapter III Generalities of the Company
The following Chapter III will be based on the investigation of the company “MEZCAL
BENEVA” with which part of its history will be known, what is its nature, scope and other
aspects that will be helpful in seeking to carry out a diagnosis and evaluation for the company. ,
this with the purpose of implementing the knowledge in the process of how to carry out an audit
and knowing if there could be a problem and trying to give my points of view to help it or if not,
“You can always edit a bad page, but not a blank page.” – Jodi Picoult.
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3.1 Background of the company “Mezcal Beneva”
Founded 15 years ago, BENEVÁ is a 100% Oaxacan company that arises from a dream come
true, thanks to the fighting spirit of Pedro Mateo López, originally from Santiago Mazatlán,
Oaxaca, who learned the mezcalero trade inherited from his grandparents, and Now, with a vision
for the future, it has created a new comprehensive concept for the production of mezcal by
applying new technologies in its mezcal processing plant. In less space and time, Benevá
manages to produce a greater quantity of mezcal, without losing the traditional aroma and flavor
The Mezcal Benevá Processing Plant located at Km. 22 of the Oaxaca-Istmo highway, in the
Central Valley of Oaxaca, in an area considered the “World Capital of Mezcal” and established
with a “Denomination of Origin” produces 100% agave mezcal, in its four varieties: young,
rested with maguey worm, aged and extra aged. With the same concept of quality, it packages the
brands: Gran Reserva Benevá, Reserva Tío Pablo Benevá and Machos.
In 1990 it produced 500 liters per week, after the business management carried out in 2000 by
Don Pedro Mateo and changing to the current company name Benevá today produces 30,000
liters of artisanal mezcal per month. Benevá adopts this name based on a Zapotec word, which
means old man, the name adopted by the company has the purpose of projecting to the client the
experience and the great tradition that it has in the production of mezcal.
As a representative logo, Benevá selected the image of the thirteen snake goddess, which was
found in tomb 19 of Monte Albán. Currently Benevá produces and markets different
presentations of mezcal such as: Benevá añejo, Benevá añejo maya, Benevá con maguey worm,
Benevá blanco, Machos, Reserva tio Pablo Benevá and Gran reserva Benevá, which are intended
for the local, national and international market. ; this last one is the most important.
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From its origin, the company Mezcal Beneva can be seen that it did not have a process of
activities that were well defined and of which throughout its years of existence it has been
improving and structuring with respect to its phases in obtaining its product from the Cooking
and the occupation of their traditional earthen ovens until packaging where they go from the
rustic to the technological, which in this sense demonstrates how their evolution was.
3.1.1 Distribution
Spain, United States, Australia, Hong Kong, Singapore, and Taiwan. To ensure the supply of
inputs that Benevá requires, it has 600 hectares 2 of maguey cultivation ready for cutting. As far
as recognitions are concerned, Benevá received the Gold Medal in the World Spirits
Championship awarded by the French Embassy in Mexico, in Chicago, and in Illinois in 1998.
We have the vision of being a comprehensive company, a leader in the mezcal sector that
develops the entire mezcal production chain that includes the cultivation of raw materials,
transformation and production, packaging of origin and marketing at a national and international
Our mission is to produce 100% agave mezcal using the wise customs of ancestral processes,
as well as the integration of new technologies to offer an exquisite drink, to satisfy the most
It highlights that in the State of Oaxaca the mezcal production system involves everything
from the production of maguey, manufacturing of mezcal, packaging of the drink to its
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marketing, and that the mezcal sector in Oaxaca is made up of small artisanal mezcal factories,
equipment, as well as lacking mechanisms for participation in local and national markets.
Likewise, it is noted that the sector faces various structural problems that affect the links in its
productive chain, this is due to the lack of planning of maguey cultivation, which translates into
recurring critical periods of shortages; of the productive chain of the sector, as well as the lack of
It also points out that the absence of leadership on the part of business owners, and rooted in
their culture, becomes a critical factor in the competitiveness of companies in the sector.
However, a very small number of mezcal producers, who produce a considerable volume of this
drink, most of which are destined for the international market, are adopting appropriate
technologies to make the production process more efficient, reduce production costs and address
Without a doubt, the incorporation of new technologies or, where appropriate, appropriate
technologies for the production of mezcal, as well as production organization and management
systems, are decisive in reducing manufacturing costs and therefore in the competitiveness of
business. The problem is that a large number of mezcal producers in Oaxaca do not have a clear
instrument for identification, registration and evaluation of production costs. This document
shows how the above is possible through the analysis of the value chain proposed by Porter
(1991).
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In this first section, the primary activities carried out by the Benevá company will be described
with the purpose of providing inputs to the productive chain, which is focused on the cultivation
of agave, which is the main input for the production of mezcal in its different forms.
presentations The mezcal production process at the Benevá company consists of five phases: i)
From the agave, Benevá obtains its supply of agave angustifolia ha, cultivating and harvesting
an area of land of 600 hectares. When the company was founded it did not have planning or
Currently, the company has a scheduled program for the cultivation and cutting of its main
input. The company's monthly raw material requirements are 360 tons, which is equivalent to the
harvest of 4 hectares. Every year the company uses 4,320 tons of agave, which is equivalent to
Based on the previous data, it can be mentioned that the supply of the main input is assured
until the medium term, since the company has 600 hectares of agave and even has the capacity to
increase mezcal production to more than 40,000 liters; up to 46,875 liters per month based on this
inventory. Addressing more broadly the phases of agave cultivation and harvest, it can be
mentioned that in these activities 10 day laborers are permanently employed, who to carry out
their tasks have various tools such as machetes, pickaxes, axes, a tractor with various couplings,
1) Cooking: Even Benevá carries out its mezcal production process in an artisanal way; for
which it uses earth ovens, which have high production costs, if these are compared to the
autoclaves that exist in other companies that produce mezcal. industrially, or those used in tequila
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factories; it can be seen that in this area Benevá presents serious delays, which could be resolved
by acquiring an autoclave, which would allow the cooking of the agave to be more efficient.
To carry out the cooking of the agave, the piñas or hearts of the agave are cut by the laborers
who use machetes, as well as firewood to heat the oven. When carrying out this activity, a large
amount of time and inputs are used; firewood; the approximate average cost per kilo of cooking
agave is $0.5.
2) Grinding: In this phase, a Chilean mill is used, which is moved by a mule; in addition to the
food that is provided to the animal, as well as its care, the labor of two workers is used in this
phase; Approximate average cost of grinding per kilo of cooked agave is $0.25. If the artisanal
milling phase carried out by Benevá is compared with that of other companies that have
machinery to carry out this activity, it can be identified that the company has serious deficiencies
in this phase, since waste is produced when extracting the juice from the cooked agave, some
other producing companies use grinding machinery, which they adopted from the sugarcane or
To make this phase more efficient, Benevá could acquire a mechanical mill, which can be
adopted from the sugarcane or tequila industry, and in the best of cases adopt an appropriate
technology, developed and supplied by a local or national manufacturer. This action would result
in more efficient extraction of the juices from the cooked agave. That is, less waste would be
generated, since the artisanal mill currently used generates a great filtration of the juices. It would
3) Fermentation: In the fermentation of the agave juices, wooden vats are used, water is
extracted from a well, in addition to the labor of two laborers, who are in charge of filling the vats
and supervising the fermentation process. ; as well as adding water to the mixture. It is necessary
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to mention that the average cost of carrying out the fermentation of each liter of agave juice is
$0.50. Some competing companies have presented greater efficiency in this phase by
incorporating ammonium sulfate into the fermentation to accelerate the process, which is not
recommended, since the incorporation of said chemical substance results in the generation of
4) Distillation: Regarding the distillation phase, Benevá carries out this activity in artisanal
distillers, which are heated by firewood, and have a copper coil through which the mezcal
evaporates, the condensation of This occurs when the coil, in which the evaporated alcohol is
located, is cooled by water. The main inputs required to carry out the distillation of mezcal are:
firewood, water, agave juices and the labor of two laborers, who are the ones who distill the
artisanal mezcal in this phase of production. The average cost of carrying out the distillation
phase of a liter of mezcal is $5. It is worth mentioning that this cost includes the double
distillation that the drink receives, and represents the highest costs of the manufacturing process.
Some of the deficiencies detected in this phase of the mezcal distillation process are due to the
fact that the company does not have efficient distillation equipment, since the Benevá artisanal
distillers present serious problems in terms of energy losses, as well as mezcal. , which
evaporates and escapes in the form of gas through the holes in the distiller. Benevá could make
this process more efficient by incorporating industrialized distillers which have better energy
efficiency in the inputs and outputs of energy, which The above would result in better use of
5) Packaging: Regarding the mezcal packaging process, it is observed that the company has
high-tech equipment, which allows mezcal to be poured into bottles in its different presentations.
Bulk mezcal is packaged in bottles, and labels, seals, lids, boxes, and maguey worms are added.
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It should be noted that the main inputs used for packaging mezcal are provided by suppliers from
the Federal District, who supply them every three months. Information on the production costs of
The production cost of 750 mlts of white mezcal is $24.30, while the average cost of
packaging is $20 pesos. This price includes the cost of all inputs as well as the payment of labor,
which is used to operate the packaging machinery and auxiliary processes such as packaging and
From the planting of the agave, nine years must pass to select and harvest the plant from
which the maguey pineapple is obtained. Subsequently, the pineapple is cooked in traditional clay
and stone ovens, and then crushed in Chilean-type mills. The crushed maguey is fermented in
white oak wood vats, and then distilled in copper stills, where the mezcal is finally obtained
through a distillation process. All this work is done by hand, in factories called palenques.
The collected drink is homogenized and stabilized, obtaining young mezcal, which is sent to
the packaging area; However, if what is required to be produced is aged or rested mezcal, it is
previously deposited in white oak barrels, where it acquires its characteristic fine wood flavor. To
prepare mezcal with worm, it is previously collected and selected in the rainy season and
When the previously selected maguey pineapples arrive at the Benevá Mezcal Processing
Plant, the new mezcal production process begins. As if it were a huge pressure cooker, the
pineapples are cooked in the autoclave, and once they cool they are sent by a transport
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mechanism to the grinding area, where they are torn and crushed to extract the juices of the
maguey. Once this is obtained, the raw material is sent to the fermentation tanks, where the
transformation of the maguey juices begins by the action of the natural yeasts that the same
material generates. Subsequently, the fermented maguey juices are subjected to a first distillation,
obtaining ordinary mezcal, and in a second distillation, 100 agave mezcal is achieved.
Once the distillation is completed, the product is stored, to then be homogenized and
stabilized, thus obtaining young mezcal with the characteristic flavor and aroma of Benevá,
produce rested, aged or extra aged mezcal, it is previously deposited in white oak barrels, where,
due to the action of time, it acquires its characteristic flavor of fine woods. To obtain mezcal with
worm, it is previously treated and then carefully packaged to obtain its characteristic aroma. In
the finished product area, each bottle of mezcal is carefully labeled and reviewed, and then
packaged and stored, making the product ready to be distributed in the national and international
market.
3.1.7 Logistics
To carry out its primary activities, Benevá requires the support of secondary activities, such as
logistics, which includes various activities; these tasks are carried out by the production and
packaging department, which is in charge of two engineers 5. The function What they do consists
of organizing all the planning and logistics to carry out the cultivation and harvest of the
mezcalero agave, in such a way that there is an optimal supply of inputs in the production line, in
addition to coordinating the supply of the agave. The engineers are also in charge of contacting
the suppliers of other inputs such as: wood, boxes, bottles, packaging, lids, seals, maguey worms,
etc.
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Regarding the provision of inputs and distribution of the mezcal produced by the Benevá
company, it is carried out using transport equipment, which is made up of 3 compact multi-
purpose vehicles, 2 3.5-ton vans, as well as an 8-ton truck. . To carry out administrative, logistics
and auxiliary tasks, Benevá has a total of 20 employees, which is made up of administrative staff,
3.1.8 Marketing
Regarding marketing, this is in charge of the sales and customer service department. The
people responsible for this department are two graduates in administrative areas 6, who are
responsible for establishing contact with local, national and international clients, in addition to
designing and implementing marketing strategies, to increase sales volume, make distribution
more efficient and through; of heavy investments in advertising to increase the demand for
mezcal, and position the brand in the market. These actions are carried out through electronic
advertising, participation in fairs, as well as in various events, in which the company can have
products it sells is detailed, and through this space it disseminates the history of the company and
the international recognition it has received for the quality of its products. . On the company's
website there is a section that is in charge of the sales and customer service department, where
customers can contact the company either by telephone or by email in case they have any
dissatisfaction with the product. whether to acquire or not demand a larger volume.
The company has 4 stores where it exhibits, promotes and sells mezcal, and they are located in
the first square of the city of Oaxaca, the company also has Rancho Zapata, in addition to being
the artisanal mezcal factory, it is a restaurant in which you can try the gastronomy of the state.
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The company has 4 stores where it exhibits, promotes and sells mezcal, and they are located in
the first square of the city of Oaxaca, the company also has Rancho Zapata, which in addition to
being the artisanal mezcal factory, is a restaurant in which you can try the gastronomy of the
State.
To carry out other secondary activities such as the coordination of human resources, their
respective payments of salaries, taxes to the government, as well as the management of finances,
etc., the company has an administrative and accounting area, located on Calle de Colón 518A,
Colonia Centro, which is in charge of an accountant 7, who is responsible for carrying out the
finances of the entire company. The general accountant is assisted in his tasks by a group of 2
The mezcal production system in Oaxaca has been developed for a little more than 50 years;
period in which it has presented stages of boom and crisis linked to political, institutional,
productive recomposition based on the self-use of the raw material or mezcalero agave (A.
Angustifolia Haw); a condition that is associated with the economic resources coming from
international migration, the emerging tequila market, the low prices of agave and mezcal and the
lack of a comprehensive promotion and development policy for this productive sector.
However, in the face of these unfavorable conditions, peasant producers have continued with
their resistance and productive per-assistance and their socioeconomic reproduction, through
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complementarity and diversification of productive activities. These socioeconomic reproduction
activity alone does not offer. According to Antonio17, these economic activities other than
primary activity make it possible to compensate for income during times of the year when
agricultural production suffers losses caused by natural disorders or when the harvest is
insufficient.
The concept of strategy is relevant in productive activities, although its application originates
in Greek culture, applying the military concept, later it was applied in business administration,
sports activities, marketing, and economic policy. , in agricultural policy, etc. Under this
the peasant producers of the “Mezcal Region”, because in informality they plan their objectives
and goals, which are covered from their capabilities, associated with predictability and trends
under its own logic based on changes in economic, political, institutional, environmental and
cultural circumstances.
Their resistance and persistence as a social and productive group in the current context of
globalization is based on this set of qualities, aptitudes and capacities. The production and
marketing strategies of the agave and mezcal producers in the region have been differentiated
related to the boom and crisis stages that this productive sector has presented: the boom stage
covered the period from 1950 to 1980, and the crisis stage from 1980 to date.
In the boom stage (1950 to 1980), the productive strategy of mezcal agave in the “Mezcal
Region” began as a complementary source of income, because its largest source of income
originated from the cultivation of basics and the sale of labor force at the local level. Obtaining
income from mezcal agave is achieved through the commercialization of this raw material in two
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ways: with mezcal producers in the region and with economic agents who hoarded the agave,
conditioned the harvest and set the price. This condition greatly limited the cultivation's spread,
coupled with its long period of development (on average 8 years) and being considered as a
The incursion of tequileros into the region generated a shortage of raw materials for the
production of mezcal. This resulted in the massive closure of a little more than 50% of the
palenques that existed in the state (in Matatlán they closed more than 200 palenques out of a little
more than 300 that existed), which began the massive emigration of producers to the United
States. , due to the lack of employment options; Likewise, the agricultural area oriented to the
production of agave decreases drastically to a little more than half (approximately 8 thousand
hectares), the commercialization of agave oriented to the production of mezcal becomes more
acute and complicated, and counterfeiting and adulteration of mezcal causing a decrease in
demand and low prices for mezcal due to unfair competition with adulterated products.
However, the producers who survived these socioeconomic phenomena continued with the
production of the mixture from the self-use of their own agave crops and the commercialization
It is relevant to highlight that the evolutionary tendency of the peasantry in the “Mezcal
Region” in Oaxaca shows the relationship between the peasantry, capital and the revaluation of
the rural within the framework of the new rurality, in which productive activities do not
agricultural, mainly international migration, assume an important role in the integration of the
global income of families and in supporting the process of productive recomposition that is
expressed in the refunctionalization of agriculture and the self-use of raw materials in the
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These elements constitute an important part of the socioeconomic reproduction strategies
(production and marketing) of this productive sector, favoring the resistance and social and
productive persistence of these groups in the region, both in the boom and crisis stages of the
system. production of mezcal. The transformation processes in the mezcal production chain,
currently supported by economic resources from international emigration, have been related to
external conditions, as happened in the years of 1980 and 2000, when tequila producers from
Jalisco ventured into the “Mezcal Region” in the face of the international emergency in demand
for tequila, which caused a double effect: on the one hand, the dismantling of the mezcal
production chain, on the other, the recomposition and refunctionalization of agriculture and the
The dismantling of the mezcal production chain is associated with the lack of an institutional
policy to promote and develop this productive sector practiced by peasant producers. It is
important to highlight that the emergence of a sector with a business tendency oriented towards
the industrialization and commercialization of mezcal, has caused harm to artisanal producers of
mezcal whose production is based on traditional and rustic production technology, causing unfair
competition due to the high costs of production in artisanal production, the presence of
It is important to mention that the institutional sector related to the mezcal production system
promotes differentiated public policies for promotion and development towards this productive
sector, considering the particularities and productive characteristics of the peasant producers who
develop agave agricultural production activities. mezcalero and artisanal production of mezcal.
On the other hand, the industrial sector generally does not develop agricultural activities for the
production of agave mezcalero. This condition puts peasant producers at a disadvantage due to
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the high risks represented by agricultural activity subject to rainfed conditions, which causes
An audit program, also called an audit plan, is a plan of action that documents what
regulations. The goal of an audit program is to create a framework that is detailed enough for any
external auditor to understand what official examinations have been completed, what conclusions
have been reached, and what the reasoning is behind each conclusion. The framework should
explain the objectives of the audit, its scope and its timeline. The audit program should also
describe how the working papers – the documented evidence of the audit – will be collected,
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The details of the audit program are specific to individual organizations based on their unique
needs, but the preparation of the audit plan will consider the relevant regulatory audit deadlines,
staffing requirements and reporting structure, and overall objectives. In particular, these
objectives will consider how the company will maintain regulatory compliance through risk
assessment and management procedures. The audit program should also include a schedule
detailing when specific aspects of the audit program should occur and how they should be
prioritized.
During audit planning and conduct, companies can leverage lessons learned from previous
audits by implementing newly learned best practices that alleviate risk and maintain compliance.
Audit development guidelines and best practices vary by industry, but local and regional audit
3.3 Preliminary questionnaire where the audit work will be carried out
Dear Sir/Madam: In order to formulate the company's strategic plan, I respectfully request 15
minutes of your valuable time to respond to this survey.
For the following questions, mark an X for the YES or NO option as appropriate.
1. Administrative Aspects
YE NO
AH
The company has its Mission defined in writing. x
The company has its Vision defined in writing. x
The Mission and Vision of the company are focused on customer x
satisfaction (internal and external)
The company has defined its corporate values. x
Has participated in training on dissemination of strategic planning x
(mission, vision, objective, goals and values)
Do you know the company's objectives? x
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Are your goals clear? x
Consider that the objectives are linked to the goals x
Do your superiors ask your opinion to change some aspects of the x
company?
2. Structure
Answer the following statements on a scale of 1 to 5; where 1 is bad; 2 is deficient; 3 is
acceptable, 4 is good and 5 is very good.
1 2 3 4 5
Know the structure of your company, that is, how it is made up. x
Within the company, the Mission, Vision, Values and Organization x
Chart are published.
Know the hierarchical levels. x
There is a manual of functions, processes and procedures according x
to the company's organizational chart.
3. Relations
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Answer the following statements on a scale of 1 to 5; where 1 is bad; 2 is deficient; 3 is
acceptable, 4 is good and 5 is very good.
1 2 3 4 5
You feel motivated to continue working in the company. x
The people he works with support him in doing his job. x
You know who to contact if you have problems within the company. x
There is a good relationship with his co-workers. x
There is a direct relationship with his superiors. x
Are there divisions between personal life and work life within the x
company?
4. Incentives
Answer the following statements on a scale of 1 to 5; where 1 is bad; 2 is deficient; 3 is
acceptable, 4 is good and 5 is very good.
1 2 3 4 5
Is there any incentive other than salary? x
Are your functions recognized by your superiors in meeting the x
organization's objectives?
5. Leadership
Answer the following statements on a scale of 1 to 5; where 1 is bad; 2 is deficient; 3 is
acceptable, 4 is good and 5 is very good.
1 2 3 4 5
Do you know your superiors? x
There is some type of relationship with your superior. x
Your superior creates an appropriate work environment. x
Does your superior share information about the organization? x
Do you use organizational values to guide you? x
Does your superior suggest ideas to you that contribute to the x
organization?
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6. Customer service
Answer the following statements on a scale of 1 to 5; where 1 is bad; 2 is deficient; 3 is
acceptable, 4 is good and 5 is very good.
1 2 3 4 5
The quality of service provided is? x
The company hours are? x
How fast is customer service? x
Is the telephone service? x
Personalized attention is? x
The quality of delivery of products and/or services is? x
The personal presentation of managers and employees is? x
The fulfillment of the promises offered is? x
The company's relationships with customers are? x
8. Staff
Answer the following statements on a scale of 1 to 5; where 1 is bad; 2 is deficient; 3 is
acceptable, 4 is good and 5 is very good.
1 2 3 4 5
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The knowledge that each official has about the work they do is? x
The quality of the work of the officials is? x
Is the fulfillment of objectives by officials? x
The induction process is? x
The training of officials is? x
Do officials receive congratulations for the performance of their x
work?
Can officials make decisions without consulting their bosses? x
The performance of officials and areas to achieve the mission and x
goals of the company is?
The interpersonal relationship between officials is? x
Satisfaction with salary is? x
If you have any suggestions for improvement in the company, please write them:
The company, like any other, will always be in constant improvement because it will always
have or arise problems that will need a solution, but in the end the response time to be able to
provide a solution to the conflicts that arise is what each company must improve at a given
moment until anticipate these to happen and move on to even greater preaching.
By completing this questionnaire it lets us know that the company Mezcal Beneva meets the
various requirements with which some companies sometimes tend to have conflict, one of them is
the implementation of its organizational philosophy, which lets us see that it is well implemented.
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within the organization with its managers and employees. Likewise, it is known that according to
the service provided, it is reflected in good terms since the quality provided can be considered
first class, also mentioning other points such as staff, communication, management or
relationships, the company reflects good terms, although not as excellent, these can be improved
with the application of methods, training or programs that seek their improvement because this in
the end is what will make a great company known, which is seeking to change and improve every
In conclusion, with what we have seen in this chapter, we find that carrying out a
questionnaire within the organization is of great importance since it helps us know how to find
the company that currently needs, see what are the areas for improvement that it seeks to obtain.
after carrying it out, in short, various issues that may arise at the time of carrying them out but
always with the sole objective and goal of the company's benefit and customer satisfaction.
To conclude this work and with the purpose that entails me to see the process carried out to be
able to bring it to its conclusion, I can mention the administrative audit, as that process that any
company or organization needs to implement at some point in its existence in which it works.
since it is an exemplary tool to find and know all the situations you are going through, opening
the perspectives of directors, owners or managers who are in charge of the institution, in order to
let them know or understand that everything is always in constant movement. and changes that
are sometimes inevitable and that in one way or another are not inert to happen to them, but
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knowing what to do after they occur, basically knowing how to act in the face of such problems,
is what one as a strategist must improve. Knowing instruments, methods and forms and knowing
how to implement them entails hard work and not at all easy, but in the end the results and future
benefits from carrying them out will be of great satisfaction that as a company it will try to
achieve, meeting all its internal and external objectives, but encompassing all of this to satisfy the
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Annexes
“To write is to return the world to its original state, to expel it towards the territory of what has
not yet been named.” – Jorge Esquinca.
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1. Company organization chart
2. Vision
We have the VISION of being a comprehensive company, a leader in the mezcal sector that
develops the entire mezcal production chain that includes the cultivation of raw materials,
transformation and production, packaging of origin and marketing at a national and international
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3. Mission
Our MISSION is to produce 100% agave mezcal using the wise customs of ancestral
processes, as well as the integration of new technologies to offer an exquisite drink, to satisfy the
4. Product Catalog
control.
men and women around the world. Amber color, aroma of fine wood and
maguey worm; rested in white oak barrels and seasoned with a maguey
worm.
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Mezcal Beneva Blanco
smoky aroma and sweet smell of fine wood. Aged in white oak
Drink with a delicate aroma of fine wood, smoky flavor and great body
acquired from aging in white oak barrels, packaged under the strictest
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Mezcal Benevá Machos
It is an excellent Mezcal that pays tribute to the man of character with self-
aroma you can perceive a mixture of oak and maguey caramel, seasoned
which combines the slow and harmonious initial distillation with another, in
Flavors: Piña Colada, Cappuccino, Passion Fruit, Coconut, Coffee and Blackberry
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