FACULTAD DE NEGOCIOS

CARRERA DE ADMINISTRACIÓN
Autor(es):
Chamay Gutiérrez, Roxana
Flores Polo Leidy
Otiniano Puente, Joselyn
Obando Tam, Diego
Prado Urquiza, Enrique

Curso:
Auditoria Administrativa

Semestre:
2019-1

Docente:
Sagastegui Cruz, Julia

TRUJILLO – PERÚ
2019
 CASE: TEJIDOS PARACAS S.A.

The company Tejidos Paracas S.A. It was founded by national investors in July of 1992, its
main objective was the elaboration and commercialization of knitted fabrics. Over the
years, the founders transferred their shares to third parties, mainly to their descendants.
Currently, only one of the descendants of the founding partners, Francisco Gómez, was still
in the company. Francisco was a director of Paracas and was recognized as a long-time and
highly talented businessman; He exercised control of the company, since the other
companies constituted by him were the holders of the majority of shares in Paracas.
After a few years of being founded, and following a market study, the management
observed that the profit margin of the garment manufacturers who bought fabrics from
Paracas was attractive. For this reason, they set up the company Coposa to set up a small
pilot plant for clothing for export.

In view of the favorable results of the sales of the garments, in January 1998 Paracas
absorbed Coposa. As a result of the merger, the company engaged in the exploitation of the
spinning and knitting industry, in the manufacture of garments and in the
commercialization of products. The mission of Paracas was to offer the markets high quality
textile products at a reasonable price and the vision was to consolidate its participation in
the international market to obtain a higher than average profitability of the companies in
the sector.

It should be noted that 96% of the income of Paracas corresponded to exports. On the other
hand, in 2005 the exports of the sector increased by 20.45%, while Paracas grew by 20.62%
and ranked number nineteen in the total classification of exporters at the national level and
the first place among textile exporters. However, during the last three years, the company
suffered significant accounting losses due to the recession of the market, added to the
operational inefficiency. This situation considerably reduced the volume of sales and
worried the general manager, Gustavo Pérez.

Gustavo Pérez was an industrial engineer, married was 60 years old. He was a highly
recognized professional for the company's employees, as he had stood out for working in a
committed manner since he took office seven years ago. He had extensive experience in
the textile sector and had held various management positions in both Peruvian and Latin
American companies. It was characterized by being calm, reserved and demanding at work.
When problems occurred, he took immediate action and looked for a short-term solution.
He used to walk around the production plant to observe the processes directly, his main
concern was the high turnover and production problems that affected the efficiency of the
company. In addition, the engineer Pérez actively participated in associations of textile
companies aimed at improving the position of the Peruvian market in the world. This
allowed him to establish an important network of national and international contacts very
favorable for the business.
In December 31, 2014, the staff of Tejidos Paracas was composed of six employees, all
professionals graduated from prestigious universities; 466 employees, of whom 55% were
professionals, 40% had technical studies and the rest were university students of the last
cycles or belonged to youth labor training and 2,270 workers.
Renato Alarcón was a business administrator with specialized studies in Human Resource
Management at ESAN, he was 30 years old and held the position of head of Human
Resources. Renato was very skilled in interpersonal relationships, strong and decisive, had
a lot of arrival with the workers. Their work was basically oriented towards the operators,
in order to promote in them an awareness of team and integration with the company,
because the main fear of the managers and directors was that a union was formed or
organized to strike as a reaction to the processes of downsizing and freezing wages and
salaries that the company had adopted for three years.
In effect, due to the economic situation of the company, during the last years there was no
salary increase for all the personnel nor a performance evaluation according to the
individual merits of each worker. This situation created discontent in the employees, who
did not see their salary expectations satisfied. In addition, through informal communication
mechanisms, part of the staff handled the information that the managers did receive
increases and bonuses as incentives for their performance. Consequently, the salary
structure of the company was perceived by the staff as markedly inequitable for the
different areas.
In general, the comments of the employees indicated that there was little motivation due
to the lack of several functions and tasks that were not carried out in the area of Human
Resources and this contributed to inefficiency in the administration
 SYSTEMS

COMPTROLLERY
AND SYSTEMS ACCOUNTING

SISTEMAS
LAWFUL

FINANCE
ADMINISTRATION
AND FINANCE
MANAGER ADMINISTRATION

HEAD OF MARKET -USA

GENERAL MARKETING
MANAGER MANAGER
HEAD OF MARKET EUROPE
AND OTHERS

LOGISTICS

OPERATING
MANAGER RR.HH.

PRODUCTION CONTROL

QUALITY CONTROL
TECHNICAL
MANAGER

DEVELOPMENT
QUESTIONS:

1. IN YOUR QUALITY OF AUDITOR, INDICATE HOW CAN YOU APPROACH THE

ADMINISTRATIVE AUDITING PLANNING TO THIS COMPANY.

Before to star the auditing, is important to search previous enterprise data to see that we
are going to face, then it will proceed to review each area to determine where there is a flaw,
According to the reading and our discretion the affected areas are human resources,
production control and finance

2. MAKE A LIST OF THE PROBLEMS THAT THE AUDIT TEAM MUST HAVE TO FACE AND THEN
THE DIRECTORS.

- Lack of documents: If everything there is no relevant documents we will be more tedious

process.

- Manipulated information: In these cases also us it becomes more complicated, since you must
be more careful with the information that is received.

- Disorganization of company managers: In these cases we can not come to carve us since it
is a problem between directors and makes us more complicated and uncomfortable audit

- Lack of reports of productivity: By not having these reports the audit process drags on, since
we would have to make them in order to determine a clear response.

3. SKETCH THE PREVIOUS DIAGNOSTIC AUDIT PROJECT.

For that is necessary somethings documents like: spreadsheets, type of contracts,

receipts for reasons of essalud, MOF, RIT, reports of job performance