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Informe Auditoria Interbank Actualizado

Descripción: INFORME DE AUDITORIA DE LA EMPRESA INTERBANK PARA ESTUDIANTES

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FACULT ACULTAD DE D E CIENCIAS CIE NCIAS ADMINISTRATIVAS ADMINISTRATIVAS Y RECURSOS HUMANOS ESCUELA PROFESIONAL DE NEGOCIOS INTERNACIONALES INTERNACIONALES AUDITORIA “EMPRESA INTERBANK” PRESENTADO POR:  A B A D O B R E G Ó N , M Ó N I C A  A R A P A S U L C A J E I S O N D A V I D CASAS GARCÍA, JUAN COLLAZOS CASTAÑÓN, CATHERINE LIMA- PERÚ 2016 CONTENIDO Página 1 INTRODUCCIN  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! " I # A N T E C E DE N T E S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! $ II# LIMIT LIMITAC ACION IONES ES AL AL ALCAN ALCANCE CE DEL DEL TR TRA%A& A%A&O O DE AUD AUDIT ITOR' OR'A A  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! ( III III # M E T ODOL ODOLO O G'A G'A U T I LI) LI)A DA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! ( II I# 1 FORMACIN SOLICITADA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! ( IN I II#2 II#2 N ORMA ORMAS S Y T * C NIC NIC A S DE DE AUD AUDII T OR'A OR'A APLI PLI C A DA S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 6 III# III#" " ENTR ENTREV EVIS IST TAS+ AS+ ENCU ENCUES EST TAS Y OTR OTRAS T*CNI *CNICA CAS S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! , II I# $ D I AG N  S T I C O  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 16 IV# IV# O%SE O%SER RVACION CIONES ES Y PRO% PRO%LE LEMA MAS S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 1, I V# 1 REA ESTRAT*GICA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 1,  I V# 2  R E A F I N A N C I E RA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 1. I V# " REA DE MAR/ETING  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 1 Página 2  INTRODUCCIN  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! " I # A N T E C E DE N T E S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! $ II# LIMIT LIMITAC ACION IONES ES AL AL ALCAN ALCANCE CE DEL DEL TR TRA%A& A%A&O O DE AUD AUDIT ITOR' OR'A A  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! ( III III # M E T ODOL ODOLO O G'A G'A U T I LI) LI)A DA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! ( II I# 1 FORMACIN SOLICITADA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! ( IN I II#2 II#2 N ORMA ORMAS S Y T * C NIC NIC A S DE DE AUD AUDII T OR'A OR'A APLI PLI C A DA S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 6 III# III#" " ENTR ENTREV EVIS IST TAS+ AS+ ENCU ENCUES EST TAS Y OTR OTRAS T*CNI *CNICA CAS S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! , II I# $ D I AG N  S T I C O  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 16 IV# IV# O%SE O%SER RVACION CIONES ES Y PRO% PRO%LE LEMA MAS S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 1, I V# 1 REA ESTRAT*GICA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 1,  I V# 2  R E A F I N A N C I E RA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 1. I V# " REA DE MAR/ETING  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 1 Página 2  I V# $ REA L EGAL  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 20 I V# (  R E A D E R E C U RS O S H UM A N O S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 21 V# C O N C LUS I O N E S  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 22 ( #1 PL ANEAM IENTO DE LA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 22 ( #2 E&ECUC IN DE L T RA %A & O DE  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 22 ( #" E L A %O RAC I  N DEL IN FORME  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 22 VI# P R O D U CTO CTO S DE DE SOL SOLU U C I N  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 22 VI#1 EA ESTRAT*GICA  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 2" AUDITO R'A CAM PO F INAL R VI#2 R EA FINANCIERA !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!  2" VI#" EA DE MAR/ETING  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !! 2$ R VI#$ R EA LEGAL !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 2( VI#( EA DE RECURSOS HUMANOS  !!!!  !! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! !!!! 26 Página " R VII# ANEOS  !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 2, INTRODUCCIÓN En a a345aia 78 874á anai9an: ;53<: 8 3=;: a7 3:;>[email protected] 874án 8an: B: ;an8an: 757 n8g:3i:7+ Ba 58 8>8n8 8 75 58na g874i=n a 7:748niiia 8 a ;i7;a a 4a7 8 4i8;>:# Ei748n ;53<:7 3a7:7 8n a7 35a87 a >878n3ia 8 >:8;a7 8n a :gani9a3i=n aJ834an 7igniK3a4ia;8n48 8n a J:;a 3:;: 74a7 a 3:n538n+ 7i8;>8 B 35an: n: 78 4:;8n a7 ;8ia7 3:834ia7 n8387aia7 >aa >:8 ;i4iga: : 8n;8na: Ba 58 >aa 8: 78 85i88 8 5n anái7i7 ;in53i:7: 58 7:: a7 >87:na7 87>83iai9aa7 7:n 3a>a387 8 8a: a 3a:+ B 74:7 7:n :7 8n:;ina:7 a5i4:87 a;ini74a4i:7# En 8 >878n48+ 78 8ai9aá 5na a5i4:ia a a 8;>87a In48an+ 8 35a 8>878n4a 5n 4aa: ;in53i:7: 8 :7 >:38i;i8n4:7 8 a5i4:ia B 8 75 35;>i;i8n4: 8n a a78 8ga 58 75748n4a 8748 8745i:# D8 anái7i7 >an48a:+ 8i748 5na >a48 58 87 8 i4a i;>:4an3ia 8n 35a5i8 4i>: 8 a5i4:ia+ 8 35a 87 8 i87g: 58 8>878n4a :7 >:7i87 8:87 8n a inJ:;a3i=n 3:n 87>834: a :7 a4:7 ina:7 >: a 3:;>[email protected]# Paa a 8ai9a3i=n 8 4aa: 8 a5i4:@a 78 8i 8 87a:: 8 n5874a a34iia [email protected]  3:;:+ a ;84:::[email protected] 54ii9aa Ba 58 n:7 >8;i4iá 48n8 ;á7 3:n:3i;i8n4: a383a 8 5 J:;a7 78 874á 84aB8n: a inJ:;a3i=n+ Ba 78a ;8ian48+ 8n48i74a7+ 35874i:nai:7+ 8n48 :4a7 43ni3a7# P: :4: a:+ 78 8ai9aá a7 :78a3i:n87 >84in8n487 3:87>:ni8n487 a 3aa á8a+ : 35a n:7 >8;i4iá i8n4iK3a a58:7 >:8;a7 58 aJ834an a 74a7 8i;i4an: 8n 3aa 5na 8 8a7 757 3a57a7+ 757 8J834:7+ :7 87>:n7a87 8 a ;i7;a B 75 >:534: 7:53i=n# L:7 Página $ >:534:7 7:53i:n87 58 78 874a838án 8n 3aa >:8;a i8n4iK3a: >8;i4ián a a 3:;>[email protected] a 48n8 5n 8nJ:58 ;á7 a;>i: 7:8 a 7:53i=n 8 >:8;a B a>i3a: 3:834a;8n48 >aa 58 n: 48nga 5n i;>a34: 7igniK3a4i: 8n4: 8 a :gani9a3i=n# P: 4i;:+ 78 i: 3:n 8 :g: 8 :7 :84i:7 8 a :gani9a3i=n# I. ANTECEDENTES In48an+ 3:n 788 8n Li;a+ P8+ J58 J5na: 8n 1., B 87 5n: 8 :7 >in3i>a87 an3:7 3:;83ia87 >85an:7# D878 8 a?: 200,+ In48an+ 5n4: 3:n a 8;>87a 8 78g5:7 8 ia+ In4878g5:+ J:;a >a48 8 In48g:5> Finan3ia S8i387 C:>#+ IFS+ 8;>87a ;a4i9 8 >:>i8a ;aB:i4aia 8 G5>: In48an# C:n 1$+(6( ;i:n87 8 7:87 8n a34i:7+ 5na 8 8 20, 4i8na7+ 1+$00 3a8:7 a54:;á4i3:7 B 1+02( ag8n487 3:87>:n7a87 In48an Di834: a ni8 na3i:na+ In48an >:88 78i3i:7 an3ai:7 a ;á7 8 1Q$00+000 3i8n487 a34i:7 B 87 8 an3: @8 8n 7a:7 8 4a84a7 8 3i4: 8n 8 7i748;a Knan3i8: >85an:# A7i;i7;:+ 8 G5>: In48an 87 5n g5>: 8;>87aia >85an: 3:n >878n3ia 8n :7 7834:87 Knan3i8:7+ 84ai+ 78i3i:7 8 in574ia+ 8i3a: a 4an7J:;a >:7i4ia;8n48 a 3aia 8 ia 8 757 3i8n487# Ti8n8 >878n3ia 8n 4:: 8 P8 B 87 >i:n8: 8n 8a ;:8nia B >:B834:7 8 in87i=n a a7 >:in3ia7+ 3:n 874ána87 8 3aia in48na3i:na87+ g8n8an: 8;>8:+ 3:n4i5B8n: a a J:;ai9a3i=n B :>8an: 8n a78 a 7=i:7 a:87# A 8:+ 3a8 ;8n3i:na 58 a 8;>87a In48an 7:i3i4= :7 78i3i:7 >:J87i:na87 8 a5i4:87 87>83iai9a:7+ 3:n 8 >:>=7i4: 8 58 78 8ai38 5n 8745i: 8 a 8K3i8n3ia B Página ( 8J834iia 8 a g874i=n a;ini74a4ia 8 a :gani9a3i=n# L58g: 8 ag5na7 3:n87a3i:n87 7:8 8 a75n4: >: 8 35a 78 8aá a 3a: a a5i4:@a+ 78 K ;= 5n 3:n4a4: >aa J:;ai9a 8 4aa: a 87a:a78# II. LIMITACIONES AL ALCANCE DEL TRABAJO DE AUDITORIA • • • N: 78 >5: 8ai9a 5n 3:n4: in48n:# N: 78 45: a3387: a >an 874a4gi3: a345ai9a:# N: 78 >5: a>i3a >:38i;i8n4:7 8 8iK3a3i=n 7:8 8 • a835a: 35;>i;i8n4: 8 a7 i7>:7i3i:n87 K73a87 B 8ga87# N: 78 :45: 3:a:a3i=n 3:n74an48 >: >a48 8 a:ga:# N: 78 8;i4i= 8 a3387: 8 in7>833i=n a 4:a7 a7 á8a7 • 58 358n4a a 8;>87a 8n a a345aia# N: 78 :45: 84aaa;8n48 :7 an8:7 8 :7 E74a:7 • • Finan3i8:7 201( A7i;i7;:+ 8n i74a 58 n: 78 n:7 in= 4:a a inJ:;a3i=n 7:i3i4aa+ n: n:7 :n7a87 8 :7 J545:7 8754a:7 87Ja:a87+ Ba 58 n: 78 n:7 >8;i4i= 8ai9a 5n 4aa: 884:# III. METODOLOGÍA UTILIZADA III#1# INFORMACIN SOLICITADA La inJ:;a3i=n 7:i3i4aa 8 a 8;>87a In48an 7:n :7 7ig5i8n487 - M8;:ia an5a In48an 201( - %aan38 g8n8a 201( Página 6 - E74a: 8 ganan3ia7 B Pia7 201( - E74a: 8 5:7 8 8J834i: 201( - G:i8n: 3:>:a4i: 201( III#2# NORMAS Y T*CNICAS APLICADAS A. Normas a!"#a$as La r"m%ra Norma %s: La a5i4:@a 88 8a78 a 3a: >: 5na >87:na : >87:na7 58 48ngan J:;a3i=n 43ni3a B 3a>a3ia >:J87i:na 3:;: a5i4:87 8 358n4a7+ B 48ngan a a54:i9a3i=n 8igia 8ga;8n48# La s%&'($a (orma %s: E a5i4: 8 358n4a7 5an48 75 a345a3i=n >:J87i:na ;an48ná 5na >:7i3i=n 8 a7:54a in8>8n8n3ia+ in48gia B :84iia# La )%r#%ra (orma %s: E a5i4: 8 358n4a7 8n a 88353i=n 8 75 4aa: B 8n a 8;i7i=n 8 75 InJ:;8 a345aá 3:n a 8ia iig8n3ia >:J87i:na# La #'ar)a (orma %s: Página , E a5i4: 8 358n4a7 87 87>:n7a8 8 35;>i;i8n4: 8 a7 N:;a7 8 A5i4:@a 874a83ia7+ B a 75 89 87>:n7a8 8 35;>i;i8n4: 8 a7 ;i7;a7 >: >a48 8 :7 >:J87i:na87 8 85i>: 8 a5i4:@a# La *'"()a (orma %s: E a5i4: 88 ;an48n8 a 3:nK8n3iaia 8 a inJ:;a3i=n :48nia 8n 8 357: 8 757 a345a3i:n87# La s%+)a (orma %s: L:7 <:n:ai:7 >:J87i:na87 83i: 8 4aa: 8ai9a: >aa 8 3i8n48# La s,)"ma (orma %s: E a5i4: n: >:á 8ai9a >5i3ia 58 48nga >: :84: a 3a>4a3i=n 8 3i8n487# B. T,#("#as a!"#a$as • E745i: G8n8a# • Anái7i7# Página . • In7>833i=n# • C:nK;a3i=n# • In874iga3i=n# • O78a3i=n# • Ca35:# III#"# ENTREVISTAS+ ENCUESTAS Y OTRAS T*CNICAS • REA ESTRATEGICA ENCUESTA Paa a 8a5a3i=n 8 :7 in:53a:7 8 á8a 874a4gi3a+ 78 8a:= : 84aa: @n8a7 aa: A# N:;8 B A>8i: %# 8a 8n a 58 78 878;>8?a# C# Cag: D# F83aa 8J834:7 8 3:n4: InJ:;87 58 3:;>a8n :7 >875>5874:7 3:n :7 ga74:7 8ai9a:7 F# La 8n4ia 87a:a 5na a;ini74a3i=n 874a4gi3a >aa 8 35;>i;i8n4: 8 75 ;i7i=n Página  G# La7 874a48gia7 7:n 3:n7i748n487 3:n :7 >an87 g8n8a87 8 87a:: a>i3a87 H# La7 :>8a3i:n87 8 in87i=n 874a4gi3a 8n :4a7 3:;>[email protected] 7:n a54:i9aa7 >: 8 3:n78: a;ini74a4i: I# L:7 :84i:7 8 g874i=n 8 a7 á8a7 B 5nia87 7:n 3:n7i748n487 3:n :7 :84i:7 8 g874i=n in74i453i:na87  &# S8 aa >:8 ;8i 8 8ni;i8n4: 8 a7 5nia87 J5n3i:na87 /# E >875>5874: 8 a 8n4ia 3:n7 4i45B8 a 8>87i=n n5;i3a 8 a7 :>8a3i:n87 >:ga;aa7 >aa 3aa 5na 8 a7 á8a7 B 5nia87 8 a 8n4ia# L# L:7 87>:n7a87 8 a7 á8a7 B 5nia87 3:n:38n a i;>:4an3ia B 3:n4i53i=n 8 a7 :>8a3i:n87 a 75 3ag: 87>834: 8 35;>i;i8n4: 8 a7 874a48gia7 B 8 :7 :84i:7 in74i453i:na87 M# Ei748 inJ:;a3i=n 7:8 3a;i:7 8n 8 8n4:n: 58 >58an aJ834a 8 35;>i;i8n4: 8 a7 874a48gia7 N# Ei748n 87>:n7a87 848;ina:7 87>[email protected];8n48 >aa 8 78g5i;i8n4: >8i=i3: 8 a7 ;84a7 B :84i:7 8 a7 i74in4a7 á8a7 B 5nia87 J5n3i:na87 >aa 8 a5748 8 :7 >:ga;a7 3:87>:ni8n487 Página 10 PROGRAMA DE AUDITORIA A# P:387: a5i4:@a %# O84i: 8 a5i4:@a C# 8a 8 a 8;>87a D# A3an38 8 a a5i4:@a E# Anái7i7 8 ;83a: B 8 a 8K ni3i=n >:7i3i:na;i8n4: :84i: 8 a in74i453i=n 8 F# Pan48a P875>5874:7 3:n7i748n487 3:n 8 P:ga;a O>8a4i: An5a# G# InJ:;a3i=n 7:8 8 35;>i;i8n4: 8 ;84a7 B :84i:7 >: á8a B 5nia# H# H8a;i8n4a7 i78?aa7 >aa 8 >8i=i3: 8 a7 ;84a7 B :84i:7# 78g5i;i8n4: I# A5748 8 874a48gia7 8n 4;in:7 8 >:ga;a7+ 8754a:7+ a34iia87 >: 3a;i:7 7igniK3a4i:7 8 8n4:n:  &# R84:ai;8n4a3i=n >aa a574a >:ga;a7 B 874a48gia7 78gn 8 ni8 8 878;>8?: a3an9a:# • REA FINANICERA ENCUESTAS Página 11 Paa a 8a5a3i=n a :7 in:53a:7 8 á8a 8 Knan9a7+ 78 8a:= : 7ig5i8n48 A# N:;8 B A>8i: %# 8a 8n a 58 78 878;>8?a# C# Cag: D# F83:88:87 F# L:7 a5i4:87 in48n:7 7:n a9:na8;8n48 in8>8ni8n487 8 a7 >87:na7 : 8>a4a;8n4:7 7584:7 a 757 a5i4:@a7 G# Ei748 <:;::ga3i=n 8 >:88:87 H# L8 in8n 8>:487 873i4:7 7:8 :7 ga74:7 >: 4838:7 I# S8 3:n4:an a7 an:4a3i:n87 8 :7 in8n4ai:7  &# Ei748 5na :8 8iK3a3i=n : agn :4: 3:n4: >aa 48n8 a 38489a 8n a 8a34i45 8 : a5ii: /# V8iK3a 8 8>a4a;8n4: 8 3:n4aiia :7 3á35:7 B 75;a7 8 a7 Ja345a7 L# S8 in874iga >8i=i3a;8n48 a7 a9:n87 >: a 8i748 5n a5;8n4: 8n :7 ga74:7 a;ini74a4i:7 M# La7 >87:na7 a54:i9aa7 >aa K;a =8n87 8 >ag: 4i8n8n J5n3i:n87 8a3i:naa7 3:n a 8a:a3i=n 8 :7 :35;8n4:7 B 3:;>:an487 8 ing87:7 : 8gi74:7 3:n4a87 Página 12 N# L:7 i:7 3:n4a87  EE#FF# 78 8n358n4an a @a 8n 757 8gi74:7 PROGRAMA DE AUDITORIA A# P:387: 8 a5i4:@a %# O84i: 8 a5i4:@a C# 8a 8 a E;>87a D# A3an38 8 a a5i4:@a E# P:ga;a3i=n 8 5na 8n48i74a 3:n a i38>87i8n48 8 K nan9a7 ini3án:8 8 ;:4i: 8 a a5i4:@a# F# S:i3i4a 87>a3i: [email protected]: B 8 85i>: 8 :K3ina a 54ii9a78 >aa 8 87a:: 8 4aa:# G# R858i;i8n4: 8 :7 3:a:a:87 8 á8a 8 Knan9a7 >aa 8 87a:: 8 C5874i:nai:# H# O48n3i=n 8 a inJ:;a3i=n B :35;8n4a3i=n 858ia >: >a48 8 :7 3:a:a:87 8 Knan9a7 >aa a 88353i=n 8 4aa:# I# R858i >: 873i4: :35;8n4:7+ 8>:487+ inJ:;87+ 874a:7 Knan3i8:7 58 8i74an 8n 8 á8a B 58 7:n 4i87 >aa a 8ai9a3i=n 8 a a5i4:@a#  &# C:;>:a a7 :>8a3i:n87 58 an :ig8n a :7 ing87:7 B 8g87:7+ 874a83i8n: 58 78 an88n :7 :35;8n4:7 7:>:48 58 87 3:87>:n8n 8 a358: a a7 n:;a7 a;ini74a4ia7# Página 1" /# V8iK3a3i=n B anái7i7 8 a inJ:;a3i=n 8 :7 E74a:7 Knan3i8:7# L# C59a B 8iK3a a inJ:;a3i=n 8 E74a: 8 %aan38 G8n8a B 8 E74a: 8 A34iia Finan3i8a 3:n 87 >834: a a?: an48i:# M# C59a 8 8754a: 8 a58: 3:n4a a7 3iJa7 88aa7 8n i:7 : 8gi74:7 3:87>:ni8n487 8 in874iga a7 iJ88n3ia7# N# V8iK3a 58 4::7 :7 :35;8n4:7 B 3:;>:an487 58 78 8n358n48n a a J83:a:7# O# Anai9a B: a8ig5a a7 a9:n87 8 a7 iJ88n3ia7 8n3:n4aa7# P# E;i7i=n 8 inJ:;8 8 8a5a3i=n 8 a5i4:@a 58 78án 8J88n487 8 3:n:3i;i8n4: B a345a3i=n 8 :7 a5i4:87 87>834i:7# # En48ga 8 :7 :35;8n4:7 :84: 8 4aa: a  8J8# R# Fi;a 8 a5i4: Página 1$ • REA DE MAR/ETING Paa a 8a5a3i=n a :7 in:53a:7 8 á8a 8 ;a84ing+ 78 8a:= : 7ig5i8n48 ENCUESTA A# N:;8 B A>8i: %# 8a 8n a 58 78 878;>8?a C# Cag: D# F83:@4i3a7 >aa a Ka3i=n 8 a 4a7a 8 in487 >a7ia F# E74án 874i>5a:7 a7 4a7a7 8 in487 >: ;:n4:7 B: gi: 8 n8g:3i: G# La Ka3i=n 8 a 4a7a 8 in487 >a7ia 874á 8ia;8n48 anai9aa H# S8 8J834a 5n anái7i7 8 a7 4a7a7 8 :7 3:;>84i:87 >8i=i3a;8n48 I# S8 anai9a a7 874a48gia7 8 3a>4a3i=n 8 3i8n487 8 n5874:7 3:;>84i:87  &# E74án 3aa;8n48 8Knia7 a7 3:;83ia87 3:n n5874:7 3i8n487 Página 1( 8a3i:n87 /# S8 8J834a 5n >:g a;a n5874:7 3i8n487 8 K 8i9a3i=n 8 L# HaB agn 8n8K3i: >aa n5874:7 3i8n487 n58:7 B an4ig5:7 M# 5 Ja34:87 in35B8n >aa a Ka3i=n 8 a 4a7a 8 in487 >a7ia N# S8 in874iga >8i=i3a;8n48 35a 87 a >838>3i=n 8 a7 >87:na7 5@i3a7 : in74i453i:n87 7:8 n5874a7 4a7a7 O# C:n 58 J8358n3ia 78 8ai9an :7 in38n4i:7 >5i3i4ai:7 >aa n58:7 3i8n487 P# L:7 8gi74:7 8 8n358n4an a @a 3a>4a3i=n 8 3i8n487 78 PROGRAMA DE AUDITORIA A# P:387: 8 A5i4:ia %# O84i: 8 A5i4:ia C# 8a 8 a E;>87a D# A3an38 8 a A5i4:ia E# P:ga;a3i=n 8 5na 8n48i74a 3:n a i38>87i8n3ia 8 a %an3a C:;83ia ini3an: 8 ;:4i: 8 a a5i4:ia# F# S:i3i4a 87>a3i: [email protected]: B 8 85i>: 8 :K3ina a 54ii9a78 >aa 8 87a:: 8 4aa:# G# R858i;i8n4: 8 :7 3:a:a:87 8 á8a 8 ;a84ing >aa 8 87a:: 8 35874i:nai:# Página 16 H# O48n3i=n 8 a inJ:;a3i=n B :35;8n4a3i=n 858ia >: >a48 8 :7 3:a:a:87 8 ;a84ing >aa a 88353i=n 8 4aa:# I# R858i >: 873i4: :35;8n4:7+ a34a7+ >an87+ a33i:n87 8 ;a84ing 58 8i74an 8n 8 á8a B 58 7:n 4i87 >aa a 8ai9a3i=n 8 a a5i4:ia#  &# R8i7a a7 :>8a3i:n87 58 8ai9an >aa 3a>4a n58:7 3i8n487 B K8i9a# /# V8iK3a3i=n B anái7i7 8 a7 4a7a7 874a83ia7 >aa :7 3i8n487# L# C59a B 8iK3a a inJ:;a3i=n 8 a7 4a7a7 58 78 :J838n 3:n a7 58 inan :7 >in3i>a87 3:;>84i:87# M# V8iK3a 58 4::7 :7 :35;8n4:7 78 8n358n48n a345ai9a:7 B 8i7a:7 >: a g88n3ia# N# Anai9a B: 874a838 a7 >in3i>a87 iJ88n3ia7# O# E;i7i=n 8 inJ:;8 8 8a5a3i=n 8 a5i4:@a 58 78án 8J88n487 8 3:n:3i;i8n4: B a345a3i=n 8 :7 a5i4:87 87>834i:7# P# En48ga 8 :7 :35;8n4:7 :84: 8 4aa: 8  8J8# # Fi;a 8 a5i4: 87>:n7a8# • REA LEGAL Paa a 8a5a3i=n 8 :7 in:53a:7 8 á8a 874a4gi3a+ 78 8a:= : 7ig5i8n48 Página 1, ENCUESTAS A N:;8 B A>8i: 8 3:a:a:# % 8a 8n a 58 78 878;>8?a# C Cag: : >5874:# D F83:38i;i8n4:7 >aa 8 3:n4: 8 85a7 >: >aga F S8 >8>aan ;8n75a;8n48 inJ:;87 8 358n4a7 >: >aga G Ei748 5n >a9: 848;ina: >aa 8ai9a :7 >ag:7 a SUNAT H S8 4i8n8 5n 8>8i8n48 8 >ag: a SUNAT I  & Ei748 5na >87:na 8n3agaa 8 8g87:7 S8 an a 3:n:38 3aa;8n48 a7 87>:n7aiia87 8 >ag: 8 á8a 8ga 3:n SUNAT /  S8 4i8n8 agn 4i>: 8 a33i=n 8n 3a7: 8 n8gig8n3ia >: 35;>i;i8n4: 8 >ag: a SUNAT L E 5ga :n8 78 8n358n4an :7 a3i;i8n4: 3:n SUNAT 87 8 a3387: 874ingi: M S8 8an 8i8n3ia7 8 :7 >ag:7 a SUNAT PROGRAMA DE AUDITORIA A P:387: 8 a5i4:@a % O84i: 8 a5i4:@a Página 1. C 8a 8 a E;>87a D A3an38 8 a a5i4:@a E P:ga;a3i=n 8 5na 8n48i74a 3:n a G88n48 8 á8a 8ga 8>i3an: 8 ;:4i: 8 a a5i4:ia F S:i3i4a 87>a3i: B 8 85i>: 8 :K3ina a 54ii9a78 >aa 8 87a:: 8 4aa: 8 a5i4:ia# G D848;ina a7 87>:n7aiia87 8 a7 85a7 >: >aga a 8n4ia87 8g5a4:ia7# H O48n3i=n 8 a inJ:;a3i=n B :35;8n4a3i=n 858ia >: >a48 8 :7 3:a:a:87 8 á8a 8ga >aa a 88353i=n 8 4aa:# C:;>:a 8i8n3ia7 SUNAT# I ;8n75a87 8 >ag:7 a V8iK3a3i=n B anái7i7 8 a inJ:;a3i=n 8 a7 358n4a7 >: >aga 8 á8a 8ga#  & /  Anai9a B: a8ig5a a7 a9:n87 8 a7 iJ88n3ia7 8n3:n4aa7 a383a 8 a n8gig8n3ia 8 :7 >ag:7 a SUNAT L • En48ga 8 :7 :35;8n4:7 :84: 8 4aa: a g88n48 8 á8a 8ga REA DE RECURSOS HUMANOS Paa a 8a5a3i=n 8 :7 in:53a:7 8 á8a 874a4gi3a+ 78 8a:= : 7ig5i8n48 Página 1 ENCUESTAS A# N:;8 B A>8i:# %# 8a 8n a 58 78 878;>8?a# C# Cag:# D# F83:n7aiia87 B @n8a 8 8a[email protected] F# S8 8i7a B: a345ai9a :84i:7 8 3aa >5874: >8i=i3a;8n48 :7 G# L:7 3:a:a:87 :3ai9an 757 >5874:7 8n4: 8 :ganiga;a H# C:n:38n a @n8a 8 3a8a B a 873aa 7aaia I# S8 358n4a 3:n 5na 873aa 7aaia 5niJ:;8 B 85i4a4ia 8 a3:8 3:n a 87>:n7aiia B J5n3i:n87 8 3aa >5874:  &# C=;: 848;inan a 8a5a3i=n 8 >5874:7 8 4aa: B :7 a5;8n4:7 7aaia87 /# Ei748 5n 4i8;>: 848;ina: >aa >8;an838 8n 5n >5874: L# Ei748 ag5na >:@4i3a 8 8;>87a >aniK3a3i=n 8 a 3a8a >:J87i:na 7:8 M# S8 8n358n4a ;:4ia: 8 >87:na a 8 8 :ganiga;a+ a @n8a 8 3a8a B 873aa 7aaia PROGRAMA DE AUDITORIA A# P:387: 8 a5i4:@a# Página 20 %# O84i: 8 a5i4:ia# C# 8a 8 a 8;>87a# D# A3an38 8 a a5i4:ia# E# A54:i9a3i=n B A>:B: 8 :7 C:a:a:87# F# D848;ina :7 ni887 8 a54:ia W3ag:7 8 i833i=n+ 8J87 8 7833i=n+ 3ag:7 ;8n:87X# G# T:;a inJ:;a3i=n 8a3i:naa 3:n a na45a89a 8 3aa J5n3i=n# H# Ea5a a J5n3i=n 8 :7 8;>8a:7 B 3a7iK3a a7 a:87 8a3i:naa7 a 3ag:# I# P8i a 3aa 8;>8a: 58 873ia 8 >:38i;i8n4: 8 75 4aa:#  &# R83:>ia B 3a7iK 3a a inJ:;a3i=n :48nia# /# Ea:a 8 ;:8: 8 :ganiga;a 8 a358: a a inJ:;a3i=n :48nia# L# R8i7i=n 8 :ganiga;a 8a:a:# M# P878n4a 8 :ganiga;a ;:4ia3i:na a á8a 8 8357:7 <5;an:7 >aa 58 78 87ign8 a 3aa ag8n3ia an3aia# N# Fi;a 8 A5i4:# III#$# DIAGNSTICO En 8 iagn:74i3: 78 >588 :78a 5na i7i=n >8i;ina+ >: : 58 78 i: 5n 83:i: 8 ( ia7 8n a E;>87a+ : 35a >8;i4i= :78a 58 n: 8a a >i;8a 89 58 >a4i3i>aan 8 5na a5i4:ia# P: : 4an4: 757 87>5874a7 8an ;á7 3:n3i7a7 B 3:n inJ:;a3i=n ;á7 84aaa# Página 21 I-. OBSER-ACIONES  PROBLEMAS IV#1# AREA ESTRAT*GICA En a >878n48 á8a 78 84aaá 8 >:8;a ;á7 i;>:4an48 3:n 87>834: a á8a 874a4gi3a# PRO%LEMA - S:i3i4a >74a;:7 8 8n4ia87 8 848i:+ >aa Ja3ii4a 8 57: 8 J:n:7 B :4:7 a75n4:7 a;ini74a4i:7# POSI%LE CAUSA - A5;8n4: 8 ga74:7 a;ini74a4i:7 EFECTO - D85a inn8387aia RESPONSA%LE - L5i7 F8i>8 Ca748an:7 L=>89 T:87 - G88n48 G8n8a En 8 3a7: 8 87>:n7a8 8n ;8n3i=n+ 87 5i8n 874á i834a;8n48 iga: a á8a 8745iaa B a >:8;á4i3a# PRODUCTO SOLUCIN - Finan3ia;i8n4: 3:n 8 %an3: C8n4a 8 R878a+ ;8ian48 8n3a8 an3ai: Página 22 En i74a 8 >74a;: 8ai9a: 8 848i: >aa Kn87 a;ini74a4i:7+ 78 >:>:n8 8ai9a 5n Knan3ia;i8n4: 3:n 8 %CRP >: ;8i: 5n 8n3a8 an3ai: a 5na 4a7a ;@ni;a+ 3:n a Knaia 8 a48n8 i3<:7 ga74:7 a;ini74a4i:7 B n: g8n8a 85a 848na# IV#2# AREA FINANCIERA   En a >878n48 á8a 78 >588 :78a 8 >:8;a ;á7 i;>:4an48 3:n 87>834: a á8a Knan3i8a 3:n 757 87>834i:7 a4i54:7# PRO%LEMA - Ra4i: 8 8K3i8n3ia i7;in5B: 8 $6#6 8 201$ a $2#" 8 a?: 201(# POSI%LE CAUSA - L:7 Ga74:7 A;ini74a4i:7 a5;8n4a:n 8n 5n 10#(+ 8n ga74:7 >: 4838:7 8n 5n 1"# B 6# 8n ga74:7 8 >87:na# EFECTO - E @ni38 8 8n4aiia 78á 87Ja:a8 >: a Ja4a 8 :>4i;i9a3i=n 8 :7 8357:7#  RESPONSA%LE - L5i7 F8i>8 Ca748an:7 L=>89 T:87 Wg88n48 g8n8aX Ca7a77a Ra;a4 WVi38>87i8n48 8 - Mi3<8a Knan9a7X Página 2" En 8 3a7: 8 :7 87>:n7a87+ 78 :7i8;8n48 aJ834a 8 ;an8a i834a# E 383i;i8n4: 8n :7 ga74:7 >: 4838:7 78 8i= a ;aB:87 ga74:7 >: 3:n754:@a7+ a5i887+ 78i3i:7 i87:7 B ;an48ni;i8n4:# PRODUCTO DE SOLUCION - R8ing8ni8@a 8n :7 Ga74:7 M8n:87 ga74:7 >: 8533i=n 8 8357:7 58 n: ag8gan a: a %an3:# En 35an4: a a 8ing8ni8@a 8 :7 ga74:7 78 >848n8 :48n8: a 4a7 8 5n >:ga;a 8 3:n4:+ >aa a78g5a 58 n: 78 874á ga74an: ;á7 8 : >aniK3a: B >:ga;a:+ S8 8n3:n4aa 8n 8 an8: NZ$# IV#"# REA DE MAR/ETING En a >878n48 á8a 78 >588 i8n4iK3a 58 8 >in3i>a >:8;a 87 a i7;in53i=n 8 8>=7i4:7 in74i453i:na87+ : 35a g8n8a 58 n: =7i4:7 58 i8n8n - Di7;in53i=n 8J8345an: a7 in74i453i:n87 : >87:na7 5@i3a7# La >a4i3i>a3i=n 8 :7 8>=7i4:7 in74i453i:na87 7:8 8 4:4a 8 8>=7i4:7 J58 20#" 8n 8 201(+ ;8n: a 2$#$ 8gi74a: a 3i88 8 201$# POSI%LE CAUSA -  Ta7a >a7ia n: 3:;>84i4ia7 >aa in74i453i:n87 : >87:na7 5@i3a7# Página 2$ EFECTO - Di7;in53i=n 8n 8 5: 8 3aa 8 an3: W;8n:7 in8:X# RESPONSA%LE - Ca:7 D:;ing: Can: N5?89 \ Vi38>87i8n48 8 a %an3a C:;83ia# PRODUCTO SOLUCIN - E74a838 in487 >: 4i>: 8 n8g:3i: B J:n:7# Pan 8 Fi8i9a3i=n 8 :7 3i8n487# IV#$# REA LEGAL En a >878n48 á8a 78 84aaá 8 >:8;a ;á7 i;>:4an48 3:n 87>834: a á8a 8ga# PRO%LEMA - Sa:7 >8ni8n487 8 I;>5874: a a R8n4a# POSI%LE CAUSA - N8gig8n3ia# EFECTO - La 358n4a ing87:7 B ga74:7 78 8i4i= 8 5n ing87: 8 S 0#. ;i:n87 8n 8 201$ a 5n ga74: 8 S -22#6 ;i:n87 8n 8 201(+ >in3i>a;8n48 >: 3:n4ing8n3ia7 4i54aia7 B 8ga87 8gi74aa7 >: :7 7a:7 >8ni8n487 8 i;>5874: a a R8n4a# Página 2( RESPONSA%LE - )8;a Fan3i73a A3:74a-R5i: R:@g589+ 78 878;>8?a 3:;: G88n48 8 a Dii7i=n 8 A75n4:7 L8ga87# PRODUCTO SOLUCIN - P:>:n8 5n in74534i: 8 J83aa 8ai9a :7 >ag:7 4i54ai:7# En 8748 3a7: 78 >aga@a 8 i;>5874: a a 8n4a 8 a358: a in74534i: an5a 75>8i7a: >: 8 i834:i:# IV#(# REA DE RECURSOS HUMANOS En a >878n48 á8a 78 84aaa 8 >:8;a ;á7 88an48 3:n 87>834: a á8a 8 8357:7 <5;an:7# PRO%LEMA - Fa4a 8 :ganiga;a ;:4ia: >aa a7 ag8n3ia7 an3aia7# POSI%LE CAUSA - E :ganiga;a 58 4i8n8 a 8;>87a+ 874á 8nJ:3a: 8n a Pana G88n3ia# EFECTO - E;>8a: 87;:4ia:7 B 87 3:n:38n 35an4: 4i8;>: 4i8n8n 58 874a 8n 5n >5874: 8 4aa:# RESPONSA%LE Página 26 - S57ana L:7a 8 Cá8na7 \ G88n48 8 R8357:7 H5;an:7# E 87>:n7a8 8 á8a 8n ;8n3i=n+ 8n 5i8n 874á i834a;8n48 igaa 8n a 4:;a 8 83i7i:n87 B 8n a >:8;á4i3a 8 á8a PRODUCTO SOLUCIN - Ea:a 5n :ganiga;a ;:4ia:+ iigi: a a7 ag8n3ia7 an3aia7# En 35an4: a a 8a:a3i=n 8 :ganiga;a ;:4ia3i:na+ 78 48ná 58 83:>ia B 3a7iK3a a inJ:;a3i=n :48nia 8 a358: a :7 ni887 8 a54:ia+ :n8 78 >:á i8n4iK3a :7 3ag:7 8 i833i=n+ 8J87 8 7833i=n B 3ag:7 ;8n:87# A7i;i7;: 87 n8387ai: :48n8 inJ:;a3i=n 3:n38ni8n48 a 4i8;>: >:;8i: 8 874a@a 8n 5n >5874: B :4: 758: 8 3aa >5874: B :84i: >in3i>a 8 3aa >5874:# -. CONCLUSIONES V#1# PLANEAMIENTO DE LA AUDITOR'A - H8;:7 8ai9a: a a5i4:ia 8 ;an8a 8K3i8n48 3:;: 3:n78358n3ia n:7 ini4a:n a >a4i3i>a 8n 5n 3:n357: na3i:na+ >: : 58 gana;:7 8 J:;a 3:;>84i4ia B >878n4a;:7 n5874a7 87>834ia7 >:>5874a7# - R8ai9a;:7 5n 3:n4a4: 3:n a 8;>87a In48an+ 8 35a n:7 a38>4a:n >aa 8i;ina+ 8 35a >8;i4a 3:n:38 3=;: 78 8n358n4a a 8;>87a In48an# V#2# E&ECUCIN DEL TRA%A&O DE CAMPO - S8 :ni8n48+ >aa ia 8>8i8n3ia+ 8>84:7 8n >an8a;i8n4: B i87a7 á8a7 8n a7 35a87 4aaa8;:7+ >: 8n8 8n 8 3a;>: >aa 58 84i4ia# ELA%ORACIN DEL INFORME FINAL - S8 :ga;a7 8 a5i4:ia 3:87>:ni8n48# A8;á7 78 aa: :7 :35;8n4:7 8 4aa: 8 a a5i4:ia 3:n :7 >:ga;a7+ >: : 35a 78 i: 3:n 4:: : >:ga;a: 8n 8 4aa: 8 3a;>:# - N5874: inJ:;8 : g8n48 87>83iai9aa 3:n a;>ia 8>8i8n3ia 8n a 8a33i=n 8 inJ:;87 8 a5i4:@a# - La 8a33i=n 8 inJ:;8 78 83i7a+ >875a7i:+ 3a:+ 3:nin38n48# - V#"# -I. PRODUCTOS DE SOLUCION VI#1# AREA ESTRATEGICA E >:534: 7:53i=n+ 3:n 8 58 78 a 4aaa 87 8ai9a 5n Knan3ia;i8n4: 3:n 8 %CRP >: ;8i: 5n 8n3a8 an3ai: a 5na 4a7a ;@ni;a+ 3:n a Knaia 8 a48n8 i3<:7 ga74:7 a;ini74a4i:7 B n: 8ai9a >874a;:7 8 848i: + 3:n a Knaia 8 n: g8n8a 85a 848na# Paa 8: 78 8ai9aá : 7ig5i8n48 - R8i7a 8 3a>i4a a345a 8 :7 a33i:ni74a7+ Ba 58 8 8: 3:n74a 8 3a>i4a >:>i: 8 a 8;>87a# - S8 :48ná Din8: 8n 8J834i: 8n S:87+ a 35a 78 ;an48ná 8n a Caa 8 %an3:# - La 4a7a 8 8n3a8 a>i3aa a gi;8n g8n8a a345a 78á 6+(# Página 2. - C:n i3<: 8n3a8+ n: 7:: 78 >:á 54ii9a >aa :7 ga74:7 a;ini74a4i:7+ 7in: 4a;in >588n i7;in5i 8 i87g: 8 a >ia 8 in8: 8 :7 a<:a:87# VI#2# AREA FINANCIERA E >:534: 7:53i=n+ >: 8 35a 78 a a 4aaa 87 a R8ing8ni8@a 8n :7 Ga74:7+ Ba 58 78 :i: :78a 8n 8 35a: 8 ga74:7 a;ini74a4i:7 58 8 a?: 201(+ 834: a a?: an48i:# P: 8n8 : 8ai9a8;:7 8 a 7ig5i8n48 ;an8a - - - - S8 8i7aa :7 >:387:7+ >: 8 35a 78 n:;aa n58: 487:8:+ >aa 8 J:4a83i;i8n4: 8 :7 >:387:7 8 8i7i=n B 3:n4: 8 ing87:7 B 8g87:7 8 a 8;>87a In48an# S8 8ai9aa 5na 8iK3a3i=n 8 :7 874a:7 8 a 3:n4aiia+ >: 8 35a 78 8a5aa 8 85i>: 8 4aa: 8n a >878n48 á8a 8 ;an8a 3:n74an48# S8 8a5aan a7 358n4a7 >: >aga B :7 >:387:7 8 Ja345a3i=n+ 3:n4: 8 >ag:7# S8 8i7aan :7 >:387:7 8 3:;>a 8 ;83a8@a >: 4838:7+ 75;ini74:7 B 78i3i:7# P: 8 35a 78 8iK3aa :7 3:n4:87 7:8 a7 3:;>a7+ in8n4ai: B 7:8 4:: a >ag:7 a >:88:87# A8;á7 8 a7 358n4a7 >: >aga a 3aa 5n: 8 :7 >:88:87 8 ;an8a ;in53i:7a+ >aa 84834a a7 Jaa7# R8i7i=n 8 >875>5874: 8 ;an8a g8n8a+ 8n 35an4: a :7 ga74:7 K:7 B >875>5874: 8 an3: In48an# VI#"# REA DE MAR/ETING E >:534: 7:53i=n >: 8 35a 78 a a 4aaa 87 874a838 in487 >: 4i>: 8 n8g:3i: B J:n:7+ Ba 58 78 :i: :78a 8n a M8;:ia An5a 201( 5n Página 2 87a388: 8n 8a3i=n a :7 8>=7i4:7 8J8345a:7 >: a7 in74i453i:n87 : >87:na7 5@i3a7# S8 8ai9aá 8 a 7ig5i8n48 ;an8a - - - S8 8i7aa a7 4a7a7 58 78 i8n8n 8J8345an: a345a;8n48 a a7 in74i453i:n87 : >87:na7 5@i3a7# S8 8ai9aa 5n 8745i: 8 ;83a: >aa >:8 i8n4iK3a 35a 87 a 48n8n3ia 8 a7 in74i453i:n87 : >87:na7 5@i3a7# S8 8ai9aa 5n 78g5i;i8n4: a :7 >in3i>a87 3:;>84i:87 3:;: 8 %an3: 8 Ci4: B %%VA 8n 8a3i=n a a7 4a7a7 58 i8n8n inan: a a7 in74i453i:n87 : >87:na7 5@i3a7# S8 8i7aan 35á87 7:n :7 3i48i:7 58 78 874án 4:;an: >aa a7 4a7a7 58 78 ;an8an a345a;8n48# R8i7i=n g8n8a 8 35an4: a a >:7iiia 8 a5;8n4a a 4a7a7 8 in487 >a7ia >aa a7 in74i453i:n87 : >87:na7 5@i3a7+ g8n8an: 5na ;aB: 3a>4a3i=n 8 3i8n487 B i5i89# En 8a3i=n a n5874: >i;8 >:534: 7:53i=n+ 78 :i: :78a 58 87 n8387ai: 5n 78g5n: >:534: 7:53i=n Ba 58 n: 8i748 5na Pan 8 Fi8i9a3i=n 8 Ci8n487+ 87 >: 87: 58 78 8ai9aa a7 7ig5i8n487 ;8ia7 - - S8 3a7iK3aa a :7 3i8n487 >: J:n:7+ : 35a >8;i4iá 58 :7 3i8n487 3:n ;aB:87 J:n:7 8>:7i4a:7 :48ngan 5n 8n8K3i: ;aB: 8n a7 4a7a7 8 in487 >a7ia7# S8 874a838á 87358n4:7 3:>:a4i:7+ >aa 4::7 :7 in48gan487 8 75 8;>87a 8n :7 874a83i;i8n4:7 58 874n 8n4: 8 a 3:>:a3i=n 3:;: Cin8>an84+ Viana+ P:;a4+ O83<8 B ;á7# Página "0 - - S8 inaá 83a7 >aa 58 :7 4aaa:87 8 a7 3:>:a3i:n87 aKiaa7 >58an 3a>a3i4a78 B :48n8 5n ;8: 878;>8?: 8n 75 38n4: a:a# S8 8i7aan B a345ai9aan :7 >an87 ig8n487 8 K8i9a3i=n 8 3i8n487# VI#$# REA LEGAL E >:534: 7:53i=n >: 8 35a 78 a a 4aaa 87 874a838 5n in74534i: 8 >ag:7 8 J83i8n: 3:n 8 >ag: 8 4i54:7 Ba 58 78 :i: :78a 8n a M8;:ia An5a 201( 5na n8gig8n3ia 8n 8a3i=n a :7 8>=7i4:7 8J8345a:7 >: a in74i453i=n a SUNAT# S8 8ai9aá 8 a 7ig5i8n48 ;an8a - La >87:na 8n3agaa 8 8ai9a :7 >ag:7 a SUNAT+ 78á a g88n48 8 a75n4:7 8ga87+ 75>8i7aa >: a 5n4a 8 a33i:ni74a7# - R8i7a 8 >a9: ;ái;: >aa >ag:7 4i54ai:7 B 8 J:i: 8 ag:7 4i54ai:7 - R8i7a 8 3a>i4a a345a B 8 3a>i4a >:>i: 8 a 8;>87a# - S8 8i7aa :7 >:387:7 8 Ja345a3i=n B 3:n4: 8 >ag:7# VI#(# REA DE RECURSOS HUMANOS E >:534: 7:53i=n+ 3:n 8 58 78 a 4aaa 87 5n :ganiga;a ;:4ia: WAn8: nZ 21X+ 8 35a 874aá iigi: a a7 ag8n3ia7 an3aia7+ 8i: 58 In48an 358n4a 3:n 5n :ganiga;a 8nJ:3a: 8n a Pana G88n3ia 8 35a n: ina 5na inJ:;a3i=n 3:;>84a a383a 8 a @n8a 8 3a8a# C:n 874: 78 573a 48n8 Página "1 -II. 5na ;:4ia3i=n 84a 8n :7 3:a:a:87 8 in38;8n4a a >:534iia 8 :7 3:a:a:87# Paa : 35a 78 8ai9aá : 7ig5i8n48 - D848;ina :7 ni887 8 a54:ia 8 5na ag8n3ia an3aia# - O48n8 inJ:;a3i=n 8a3i:naa 3:n a J5n3i=n 8 3aa 4aaa:+ 87>57 78 >a7aa a 3a7iK3a a7 a:87 8a3i:naa7 a 3ag:# - R83:>ia B 3a7iK3a a inJ:;a3i=n :48nia# - R8ai9a 5n ;:8: 8 :ganiga;a 8 a358: a a inJ:;a3i=n :48nia# ANE/OS ANEO NZ 1 Página "2 MATRIZ DE CO0ERENCIA 1REA PROBLEMA ESTRAT3 GICO S:i3i4a >74a;:7 8 8n4ia87 8 848i:+ >aa Ja3ii4a 8 57: 8 J:n:7 B :4:7 a75n4:7 a;ini74a4i:7 # 2INANZA S RECURS OS 0UMAN OS LEGAL Ra4i: 8 8K3i8n3ia i7;in5B: 8 $6#6 8 201$ a $2#" 8 201(# Fa4a :ganiga;a ;:4ia:# Sa:7 >8ni8n487 8 I;>5874: a a R8n4a# PROBABL E CAUSA A5;8n4: 8 ga74:7 a;ini74a4i :7 E2ECTOS D85a inn8387aia L:7 Ga74:7 A;ini74a4i :7 a5;8n4a:n 8n 5n 10#(+ 8n ga74:7 >: 4838:7 8n 5n 1"# B 6# 8n ga74:7 8 >87:na# E @ni38 8 8n4aiia 78á 87Ja:a8 >: a Ja4a 8 :>4i;i9a3i=n 8 :7 8357:7# E :ganiga;a 58 4i8n8n 874á 8nJ:3a: a a Pana G88n3ia# E 8;>8a: 873:n:38 35án4: 4i8;>: 4i8n8 58 874a 8n 5n >5874: 8 4aa:# La 358n4a :4:7 ing87:7 B ga74:7 78 8i4i= 8 5n ing87: 8 S 0#. ;i:n87 8n 8 201$ a 5n ga74: 8 S -22#6 ;i:n87 8n 8 201(+ >in3i>a;8n4 8 >: 3:n4ing8n3ia7 4i54aia7 B 8ga87 8gi74aa7# N8gig8n3ia Di7;in53i=n 8n :7 8>=7i4:7 58 i8n8n 8J8345an: a7 in74i453i:n87 : >87:na7  Ta7a >a7ia  5@i3a7# La n: >a4i3i>a3i=n 3:;>84i4ia7 MARKETI 8 :7 >aa NG 8>=7i4:7 in74i453i:n87 in74i453i:na87 : >87:na7 7:8 8 4:4a  5@i3a7 8 8>=7i4:7 J58 20#" 8n 8 201(+ ;8n: a 2$#$ 8gi74a: a 3i88 8 Di7;in53i=n 8n 8 5: 8 3aa 8 an3: W;8n:7 in8:X RESPONS ABLES PRODUCT OS DE SOLUCIÓN L5i7 F8i>8 Ca748an:7 L=>89 T:87 G88n48 G8n8a Finan3ia;i8n4 : 3:n 8 %an3: C8n4a 8 R878a+ ;8ian48 8n3a8 an3ai: Mi3<8a Ca7a77a Ra;a4 -Vi38>87i8n 48 8 Knan9a7  R8ing8ni8@a 8n :7 Ga74:7 M8n:87 ga74:7 >: 8533i=n 8 8357:7 58 n: ag8gan a: a %an3:# S57ana L:7a 8 Cá8na7 G88n48 8 R8357:7 H5;an:7 R8ai9a 5n :ganiga;a ;:4ia:# )8;a Fan3i73a A3:74a-R5i: R:@g589 G88n48 8 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0(102016 000 a#;# 020 a#;# 0(102016 0"0 a#;# 1010 a#;# 0(102016 101( a#;# 10$0 a#;# 10$( a#;# 1110 a#;# OK3ina 8 á8a E74a4gi3: 0(102016 1110 a#;# 10"( a#;# 0(102016 11$0 a#;# 1220 a#;# OK3ina 8 á8a E74a4gi3: OK3ina 8 á8a E74a4gi3: ACTI-IDADES 2EC0A Anái7i7 8 ;83a: B 8 a 8Kni3i=n 8 >:7i3i:na;i8n4: :84i: 8 a in74i453i=n Pan48a P875>5874:7 3:n7i748n487 3:n 8 P:ga;a O>8a4i: An5a# InJ:;a3i=n 7:8 8 35;>i;i8n4: 8 ;84a7 B :84i:7 >: á8a B 5nia# H8a;i8n4a7 i78?aa7 >aa 8 78g5i;i8n4: >8i=i3: 8 a7 ;84a7 B :84i:7# A5748 8 874a48gia7 8n 4;in:7 8 >:ga;a7+ 8754a:7+ a34iia87 >: 3a;i:7 7igniK3a4i:7 8 8n4:n: R84:ai;8n4a3i=n >aa a574a >:ga;a7 B 874a48gia7 78gn 8 ni8 8 878;>8?: a3an9a:# Fi;a 8 A5i4: G88n48 G8n8a [email protected]8 0(102016 L5i7 F8i>8 L=>89 T:87 Fi;a 8 A5i4: LUGAR OK3ina 8 á8a E74a4gi3: OK3ina 8 á8a E74a4gi3: OK3ina 8 á8a E74a4gi3: 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A6o 789 ;E( m"!%s $% ('%[email protected]@?9 7??7 7289ST INGRESOS DE ACTI-IDADES ORDINARIAS4 8 > 2F0101 Ing87:7 >: in488787 "+"$2+6.6 2+.2.+6(1 Ing87:7 >: >i;a7 B a>:487 2F0102   "6$+$($ 160+612 gana:7 Wn84:7X 2F0221 Ing87:7 8 :>8a3i=n 0 0  728>ST COSTOS OPERACIONALES4 9?98?8 ?@7  Página "6 2F0"01 2F0"02 2F0"0" 2F0"0$ 727>89 2F2"0$ 72789 2F2$06 2F2$0, 2F2(06 Ga74:7 >: in488787 Sini874:7 B >874a3i:n87 In35ia7 Wn84:X A5748 8 878a7 >aa i87g:7 3a4a74=K3:7 C:74: 8 :>8a3i=n   MARGEN BRUTO4 P:i7i=n >aa 3i4:7 MARGEN BRUTO DESPU3S DE PRO-ISIONES4 C:;i7i:n87 Wn84a7X Ing87:7 W8g87:7X 43ni3:7 i87:7 Wn84:X R8754a: >: :>8a3i:n87 Knan3i8a7   WROFX 2F2602 Ga74:7 8 a;ini74a3i=n 2F2606 Ga74:7 8 8n4a7 Va5a3i=n 8 a34i:7 B :4a7 >:i7i:n87 2F2,02 -21+6(   RESULTADO DE OPERACIÓN4 2F2.0( 2F2.06 2F2.02 Ing87:7 Knan3i8:7 Ga74:7 Knan3i8:7 O4:7 Ing87:7 B ga74:7 R8754a: an487 8 i;>5874: a a7 ganan3ia7 Ga74: >: i;>5874: a a7 ganan3ia7 R8754a: n84: 8 :>8a3i:n87   3:n4in5aa7 Ganan3ia WPiaX n84a 8 i;>5874: a a7 ganan3ia7 >:388n48 8 :>8a3i:n87 i73:n4in5aa7 R8754a: n84: 8 883i3i: R%s'!)a$o (%)o a)r"F'"F!% a:4 P:>i84ai:7 8 a 3:n4:a:a Pa4i3i>a3i:n87 n: 3:n4:a:a7 Ga(a(#"a ;,r$"$a= or a##"(:4 %á7i3a >: a33i=n 3:;n 8n :>8a3i:n87 3:n4in5aa7 %á7i3a >: a33i=n 3:;n 8n :>8a3i:n87 i73:n4in5aa7 Ganan3ia W>iaX á7i3a >: a33i=n 3:;n Di5ia >: a33i=n 3:;n 8n :>8a3i:n87 3:n4in5aa7 2F1$0" 2F1$0$ 2F1$0( 2F101 72T889 2F1.02 2F1.01 72T887 2F2201 2F220" 2F220$ 2F2202 Página ", -2(.+11 -1.1+110 0 0 0 0 7?7?> 7?89?7  9 -6$(+.2$ -$2(+(12 9?[email protected] 9?>[email protected]@ 8  .1.+"66 ,0$+1$0 0 0 (.,+,$, $66+22" 1+$((+(0, 1+"20+"1$ 0 0 72789 2F2.0 -,..+.62 -1.+"$( -12(+((2 9?9?@ 9?>9[email protected] 9  0 0 0 0 -(0+(.1 -$6+66$ 1+(1+"0 1+2,1+612 -"(2+(.6 -"0+106 1 +2".+.0$ 62+(06 0 0 1+2".+.0$ 62+(06 1+2"1+,66 ,+0". $+10$ 1"+$02 11#2$(6 " .#6,60$ 0 11#2$(6 " 11#2$(6 " 0 .#6,60$ .#6,60$ Di5ia >: a33i=n 3:;n 8n :>8a3i:n87 i73:n4in5aa7 Ganan3ia W>iaX i5ia >: a33i=n 3:;n 2F220( 2F2206 0 11#2$(6 " 0 .#6,60$ Fuente: Bolsa de Valores de Lima En 8 >878n48 35a:+ 78 >588 :78a 58 :7 ga74:7 a;ini74a4i:7 8n 8 201( 834: a a?: an48i: 201$ ANEO NZ 6 Fuente: Memoria Anual (201!"Ban#o Inter$an%  ANEO NZ , Es)a$o 2"(a(#"%ro A('a! 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A6o 789 ;E( m"!%s $% ('%:ni87 F:n:7 in48an3ai:7 In87i:n87 a a: a9:na8 3:n 3a;i:7 8n 8754a:7 In87i:n87 i7>:ni87 >aa a 8n4a In87i:n87 a 8n3i;i8n4: Página ". 12+$"1+,.( 2$(+02. 10(+1. .+06,+16$ $,+(61 6+"(.+(0$ "10+0"0 10(+,.2 .+"0"+1,6 0 1F01"1 1F01"2 1F0111 1F011( 1F011, 1F011. 1F011 1F012. 1F012 1F01"6 1F0112 1F011" 1F01"0 1F11, 1F011$ 9289ST 1F102 D8ia:7 >aa n8g:3ia3i=n D8ia:7 8 3:845a Ca48a 8 3i4:7 Wn84:X Ca48a 8 3i4:7 ig8n487 Ca48a 8 3i4:7 8Knan3ia:7 Ca48a 8 3i4:7 8n3i:7 Ca48a 8 3i4:7 8n 3:an9a 5i3ia C58n4a7 >: 3:a >: :>8a3i:n87 8 78g5:7 Wn84:X C58n4a7 >: 3:a a 8a78g5a:87 B 3:a78g5a:87 Wn84:X A34i:7 >: 878a7 43ni3a7 a 3ag: 8 8a78g5a:a7 C58n4a7 >: 3:a Wn84:X C58n4a7 >: 3:a i87a7 Wn84:X I;>5874:7 a a7 ganan3ia7 3:i8n487 A34i:7 n: 3:i8n487 ;an48ni:7 >aa a 8n4a O4:7 a34i:7 Wn84:7X TOTAL ACTI-O CORRIENTE4 Ca48a 8 3i4:7 Wn84:X 1F10" 1F10$ 1F1001 1F10( 1F11. 1F106 1F1,01 1F10, 1F112 1F11( 1F1.01 929ST C58n4a7 >: 3:a Wn84:X C58n4a7 >: 3:a i87a7 Wn84:X %i8n87 8ai9a87+ 83ii:7 8n >ag:+ a5i3a:7 Pa4i3i>a3i:n87 8n a7:3iaa7 B n8g:3i:7 3:n5n4:7 In87i:n87 a 8n3i;i8n4: P:>i8a87 8 In87i=n In;5887+ ;:iiai: B 85i>: Wn84:X A34i: in4angi8 Wn84:X i74in4: a a >57a@a P57a@a I;>5874:7 a a7 ganan3ia7 iJ8ia7 O4:7 a34i:7 Wn84:7X TOTAL ACTI-O NO CORRIENTE4 927889 TOTAL ACTI-O4 1F"$01 C58n4a7 C:n4ing8n487 D85:a7 1F"$02 92T88 92T887 C58n4a7 8 O8n D85:a7 PASI-O  PATRIMONIO4 PASI-O4 92T88 PASI-O CORRIENTE4 1F2101 1F2,0$ 1F2$0, 1F2$0. 1F2,20 1F2,21 1F2,06 1F2,0, 1F2.02 Oiga3i:n87 3:n 8 >i3: A85a:7 B :iga3i:n87 Knan3i8a7 D8ia:7 >aa n8g:3ia3i=n D8ia:7 8 3:845a C58n4a7 >: >aga a a78g5a:7 C58n4a7 >: >aga a 8a78g5a:87 B 3:a78g5a:87 Wn84:X C58n4a7 >: >aga C58n4a7 >: >aga i87a7 P:i7i:n87 Página " "2$+26. 2$1+1( 0 0 2(+$+2"( 22+61,+20, 2(+1((+1" 21+"(+.60 2$+216 1$0+6.. "6"+"2, ",.+.2 22(+,, 161+."0 $2+12 1"+,.$ 21+"$, .+0(. 1+100 (+.1( .6+($$ 26(+,. 1+(., 20,+,$ "0+2$ ($+",. 0 0 0 0 ?99? >?9?  @ 0 0 0 0 0 0 0 0 $+(1" $2+6(( 0 0 ,1"+262 6(2+..1 (,+1(. (,,+202 1+"61 1$(+."6 0 0 $1+(( 10+"00 2+0$, $$$+..6 9?9?88 9?@>[email protected]8 8?888? 8?>?77  @ 2(+$02+(.6 2,+.$,+1(6 0 0 2.+$.,+666 2"+".1+$2, 6+11+,26 "+1$0+1$ "."+6 2,"+"1$ ,". (+116 0 0 $,+$, 6+.$1 0 0 ,6(+"1. 6$+$"0 $6+,," "0+$0. 1F2,2$ I;>5874:7 a a7 ganan3ia7 3:i8n487 0 0 1F201 O4:7 >a7i:7 0 0 92787 1F"002 TOTAL PASI-O CORRIENTE4 A85:7 B :iga3i:n87 Knan3i8a7 1F"020 1F"021 1F"00$ 1F"00( 1F"006 1F"02, 1F"00, 92>8ST R878a7 43ni3a7 >: >i;a7 R878a7 43ni3a7 >: 7ini874:7 C58n4a7 >: >aga C58n4a7 >: >aga i87a7 P:i7i:n87 I;>5874:7 a a7 ganan3ia7 iJ8ia7 O4:7 >a7i:7 TOTAL PASI-O NO CORRIENTE4 92>989 TOTAL PASI-O4 92T88> PATRIMONIO4 1F""01 1F""02 1F""1$ Ca>i4a 7:3ia Pi;a 8 8;i7i=n A33i:n87 8n 487:8@a 1F""0" >?7>? [email protected]?@?  8 $+2(+$1" $+(6(+2.. $+"$,+,"$ "+6.+020 12+"(( $$+., 0 0 0 0 0 0 $+16$ 10+$01 20+(,6 2(6+.0, ?9?77 ?@?8> ?>?> >?87?  > 6"+$$6 26.+0,, -"22+21$ 6"+$$6 26.+0,, -2.(+,,6 R878a7 2+000+000 0 1F""0$ R8754a:7 a35;5a:7 1+,,+6", "+10"+600 1F""10 1F""1" 1F"201 A57487 a >a4i;:ni: Pa4i;:ni: A4i5i8 a :7 P:>i84ai:7 8 a C:n4:a:a Pa4i3i>a3i:n87 n: 3:n4:a:a7 -"61+"( $+"$(+((1 11(+".0 1$1+,0, $+11+0($ 111+220 92>>8 TOTAL PATRIMONIO4 92>>[email protected] TOTAL PASI-O  PATRIMONIO4 1F"(01 C58n4a7 C:n4ing8n487 A388:a7 1F"(10 C58n4a7 8 O8n A388:a7 ?8?>9 ?>[email protected] 8?888? 8?>?77  @ 2(+$02+(.6 2,+.$,+1(6 0 0 Fuente: Bolsa de Valores de Lima ANEO NZ . 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PREGUNTAS VII#2,#E74án 874a83ia7 a7 >:@4i3a7 >aa a Ka3i=n 8 a 4a7a 8 in487 >a7ia VII#"1#E74án 874i>5a:7 a7 4a7a7 8 in487 >: ;:n4:7 B: gi: 8 n8g:3i: VII#"(#La Ka3i=n 8 a 4a7a 8 in487 >a7ia 874á 8ia;8n48 anai9aa VII#"#S8 8J834a 5n anái7i7 8 a7 4a7a7 8 :7 3:;>84i:87 >8i=i3a;8n48 VII#$"#S8 anai9a a7 874a48gia7 8 3a>4a3i=n 8 3i8n487 8 n5874:7 3:;>84i:87 VII#$,#E74án 3aa;8n48 8Knia7 a7 8a3i:n87 3:;83ia87 3:n n5874:7 3i8n487 VII#(1# S8 8J834a 5n >:ga;a 8 K8i9a3i=n 8 n5874:7 3i8n487 VII#((# S8 :ga 3a>4a a a48n3i=n 8 :7 7:3i:7 874a4gi3:7 8 n5874:7 3i8n487 VII#(#HaB agn 8n8K3i: >aa n5874:7 3i8n487 n58:7 B an4ig5:7 VII#6"#5 Ja34:87 in35B8n >aa a Ka3i=n 8 a 4a7a 8 in487 >a7ia VII#6,# VII'*' VII'*)' VII#,0# VII#,1# VII#,2# Fuente: Ela$ora#i+n ,ro-ia VII#,"# VII#,$# VII#,(# VII#,6# VII#,,# VII#,.# Página $. -II.7. -II.7. SI NO -II.7 VII#2.# VII#2# VII#"2# VII#""# VII#"6# VII#",# VII#".# VII#$0# VII#$1# VII#$2# VII#$$# VII#$(# VII#$.# VII#$# VII#(0# VII#(2# VII#("# VII#($# VII#(6# VII#(,# VII#(.# VII#60# VII#61# VII#62# VII#6$# VII#6(# VII#66# VII#"0# VII#"$# VII#$6# VII#,# VII#.0# VII#.1#L O G O VII#..#P  : 3 8 7 : VII#.#Di7;in53i=n 8n :7 8>=7i4:7 58 i8n8n 8J8345an: a7 in74i453i:n87 : >87:na7 5@i3a7#  8 A 5  i 4 :  i a VII#6#O    8 4 i  :  8  a VII#.2#INTER%AN/  VII#.6#PROGRAMA DE AUDITORIA • • A 5  i 4 :  i a -II.987. N5 E74a838 in487 >: 4i>: 8 n8g:3i: B J:n:7# Pan 8 K8i9a3i=n 8 3i8n487# -II.98>. ACTI-IDADES Página $ VII#0#8 a VII#1#M a   8 4 i n g VII#2# [email protected]8 VII#"#Vi38 >87 i8n 48 8 %an 3a C: ;8 3ia VII#,#A3 an 38 8 a A5 i4 :i a VII#.#A34iia87 87a:a a7 8n 8 201( VII##Ci4 8i: 8 a A5 i4:i a -II.98. 2 EC -II.98. 0ORA [email protected] L UG -II.98. 0ORA 0A I N I C I A L AR VII#110# 1 VII# VII#11 111# 1# P:g :ga; a;a3 a3i= i=n n 8 5na 8n48 8n48i7 i74a 4a 3: n a i38>87 i38>87i8n i8n3ia 3ia 8 a %an3a C:;83ia i ni 3an : 8 ;: 4i : 8 a a5i4:ia# VII # 11 2# 0 (1 ( 1 02 0 2 01 6 VII#11"# 000 a # ; # VII#11$# 020 VII#11# 2 VII# VII#12 120# 0# S:i S:i3i 3i4a 4a 87> 87>a3 a3i: i: [email protected] [email protected]: 3: B 8 85i 85i>: >: 8 :K 3i n a a 54ii 54ii9a 9a7 78 8 >aa >aa 8  8 7 a  :   : 8  4aa:# VII # 12 1# 0 (1 ( 1 02 0 2 01 6 VII#122# 0"0 a # ; # VII#12"# 1010 VII#12.# " VII# VII#12 12# # R858 858i i;i ;i8n 8n4: 4: 8  :7 3:a: 3:a:a a: :87 87 8 á8a 8 ;a84ing ;a84ing >aa >aa 8 87a 87a: :: : 8 35874i:nai:# VII # 1" 0# 0 61 6 1 02 0 2 01 6 VII#1"1# 101( a # ; # VII#1"2# 1200 VII # 1" # 0 ,1 , 1 02 0 2 01 6 VII#1$0# 00 a # ; # VII # 1$ .# 1 01 0 1 02 0 2 01 6 VII#1$# 1000 a # ; # VII # 1( 6# 1 VI I # 1 ( , # VII#1",# $ VII#1$6# ( VII# 1( $# VII# VII#1" 1".# .# O48 O48n3 n3i= i=n n 8 a a i nJ :; a3i = n B :35;8n4a3i=n 858ia >: >a48 8  :7 3:a 3:a: :a a: :87 8 ;a ;a84ing 84ing >aa >aa a 8  8 353 i =n 8 4aa:# V I I # 1 $ , # R8  5 8  i  >:  873i4: :35;8n4:7+ a34a7+ >an >an87 87++ a33i a33i:n :n87 87 8 ;a ;a84ing 84ing 58 58 8i74an 8n 8 á8a B  58 7 : n 4 i 8 7 >aa a 8ai9a3i=n 8 a a5i4:ia# V I I # 1 ( ( # R8  i 7 a  a7 Página (0 VII#1$1# 1200 VII#1(0# 1"00 VII# 1(. # VI I # 1 1 ( # O K3in a 8 8  á8 a Ma Ma  84i ng VI I # 1 2 $ # O K3in a 8 8  á8 a Ma Ma  84i ng VI I # 1 " " # O K3in a 8 8  á8 a Ma Ma  84i ng VI I # 1 $ 2 # O K3in a 8 8  á8 a Ma Ma  84i ng VI I # 1 ( 1 # O K3in a 8 8  á8 a Ma Ma  84i ng VI I # 1 (  # O :>8 :>8a3 a3i: i:n8 n877 58 58 8 a  i 9 a n > a a 3a >4 a n 58 : 7 3i8n487 B K8i9a# 6 11 1 1 02 0 2 01 6 10"0 a # ; # VII#162# , V I I # 1 6 " # V8  i K 3a 3a 3 i = n B a ná i 7 i7 8 a7 4a7a7 874a83i 874a83ia7 a7 >aa :7 3i8n487 VII # 16 $# 1 "1 " 1 02 0 2 01 6 VII#16(# 10"0 a # ; # VII#1,0# . VII# 1, 1# C 59a 8  i K 3 a  inJ:;a3i=n 8 4a 7 a7 58 : J 8 3 8 n 3 : n 58  i na n >in3i>a87 3:;>84i:87 VII # 1, 2# 1 ,1 , 1 02 0 2 01 6 VII#1,"# 00 a # ; # VII#1,.#  V I I # 1 ,  # V8  i K 3a 3a  58 4: :7 :7 : 35 ;8 n4: 7 78 8n358n48n a 345a  i 9 a :7 B 8 i i 7a 7a : : 7 > : :  a g88n3ia VII # 1. 0# 2 11 1 1 02 0 2 01 6 VII#1.1# 00 a # ; # VII#1.6# 10 VII# 1. ,# Ana i 9a  8 7 4 a   8 38  >in3i>a87 iJ88n3ia7 VII # 1. .# 2 $1 $ 1 02 0 2 01 6 VII#1.# 00 a # ; # VII#1$# Fi;a  8 VII# VII#1 1(# (# Vi38> i38>87i8 87i8n4 n48 8 8 %an 3a C:;83ia VII # 1 6# C a a  :7 D: ;i ng : Ca n: VII#1,# Fi;a  8 B a a7 78 a7 :7 B : a7 A 5  i Página (1 A 5  i K3in a 8 8  1.00 á8 a Ma Ma  84i ng VI I # 1 6 , # O K3in a VII#166# 8 8  1.00 á8 a Ma Ma  84i ng VI I # 1 , ( # O K3in a VII#1,$# 8 8  1.00 á8 a Ma Ma  84i ng VI I # 1 . " # O K3in a VII#1.2# 8 8  1"00 á8 a Ma Ma  84i ng VI I # 1  1 # O K3in a VII#10# 8 8  1.00 á8 a Ma Ma  84i ng V I I # 1 1 . # Pa Ba Ba n: n: %a8=n+ E]a /8nn8B 4 :  N5 ?8 9 L @   8  Página (2 4 :  VII#201# VII#202# VII#20"# VII#20$# -II.78. REA LEGAL -II.78. Página (" ANE/O N59 VII#20,# VII'20' Inter$an%  VII#20# VII#210# VII#211# VII#212# Fuente: Memoria VII#21"# anual (201!" Ban#o ANEO NZ 1( -II.79.EMPRESA INTERBANK S.A.C. PERÍODO DE E-ALUACIÓN: 89 AGOSTO 0ASTA 9 NO-IEMBRE -II.79. VII#216# COMPONENTE: )8;a Fan3i73a A3:74a R5i: ENTRE-ISTADO: SUBCOMPONENTE: a Dii7i=n 8 A75n4:7 L8ga87 CARGO: G88n48 8 VII#21,# 1REA: LEGAL  2EC0A: 010.2016 VII#21.# -II.79. PREGUNTAS -II.778. -II.779. -II.777. OBSER-AC S N IONES VII#22"# Ei748 5n ;an5a 8 >:38i;i8n4:7 >aa 8 3:n4: 8 85a7 >: >aga VII#22,# Ei748 5n ;an5a 58 ini58 :7 87>:n7a87 8 a7 85a7 >: >aga VII#2"1# Ei748 5n >a9: 848;ina: >aa 8ai9a :7 >ag:7 a SUNAT VII#2"(# S8 >8>aan ;8n75a;8n48 inJ:;87 8 358n4a7 >: >aga VII#2"# S8 4i8n8 5n 8>8i8n48 8 >ag: a SUNAT VII#2$"# Ei748 5na >87:na 8n3agaa 8 8g87:7 VII#2$,# S8 an a 3:n:38 3aa;8n48 a7 87>:n7aiia87 8 >ag: 8 á8a 8ga 3:n SUNAT Página ($ -II.77. -II.77. -II.77. -II.77. -II.77. -II.7>8. -II.7>7. -II.7>>. -II.7>. -II.7>. -II.7>@. -II.7>. -II.78. -II.79. -II.77. -II.7. -II.7. -II.7. -II.7. -II.7. -II.78. VII#2(1# S8 4i8n8 agn 4i>: 8 a33i=n 8n 3a7: 8 n8gig8n3ia >: 35;>i;i8n4: 8 >ag: a SUNAT VII#2((# E 5ga :n8 78 8n358n4an :7 a3i;i8n4: 3:n SUNAT 87 8 a3387: 874ingi: VII#2(# S8 8an 8i8n3ia7 8 :7 >ag:7 a SUNAT -II.77. -II.7>. -II.7. -II.7. -II.7@. -II.7. -II.78. -II.79. -II.77. VII#26"# VII#26$# VII#26(# VII#266# VII#26,# LOG VII#26.# PROGRAMA DE AUDITORIA VII#2,1# VII#2,2# Pan8a3i=n E 74a4gi3a# P:3 VII#2,"# 8a VII#2,$# VII#2,(# R835 [email protected]8 8 P :3 87 : VII#2, G88n VII#2.0# VII#2.1# Ea:a 5n :ganiga;a O8 ;:4ia3i:na 8nJ:3a: 8n a7 ag8n3ia7 an3aia7 VII#2.2# A3an38  8  a A VII#2."# A34iia 87 87a:aa 7 8n 8 a?: 201( VII#2. Ci48i Página (( 5  i 4 :  i a -II.7@. N5 -II.7. ACTI-IDADES -II.7. 2EC0A -II.78. 0ORA I N I C I A -II.79. 0ORA 2 I N A L VII#2(# 1 VII#"0 Ag8n3i VII#26# A54:i9a3i=n B A>:B: 8 :7 C:a:a:87# VII#2,# 0(102 0 1 6 VII#2.# 0.00 a # ; # VII#2# 000 a # ; # VII#"0(# 2 VII#"1 Ag8n3i VII#"06# D848;ina :7 ni887 8 a54:ia W3ag:7 8 i833i=n+  8J87 8 7833i=n+ 3ag:7 ;8n:87X# VII#"1(# " -II.7 LUG VII#"16# T:;a inJ:;a3i=n 8a3i:naa 3:n a na45a89a 8 3aa J5n3i=n# Página (6 VII#"0,# 0(102 0 1 6 VII#"1,# 0(102 0 1 6 VII#"0.# 000 a # ; # VII#"0# 0"0 a # ; # VII#"1.# 0"0 a # ; # VII#"1# 1020 a # ; # VII#"2 Ag8n3i VII#"2(# $ VII#"" Ag8n3i VII#"26# Ea5a a J5n3i=n 8 :7 8;>8a:7 B 3a7iK3a a7 a:87 8a3i:naa7 a 3ag:# VII#"2,# 0(102 0 1 6 VII#"2.# 1020 a # ; # VII#"2# 1120 a # ; # VII#""(# ( VII#"$ Ag8n3i VII#""6# P8i a 3aa 8;>8a: 58 873ia 8 >:38i;i8n4: 8 75 4aa:# VII#"",# 0(102 0 1 6 VII#"".# 1120 a # ; # VII#""# 1220 > # ; # VII#"$(# 6 VII#"( Ag8n3i VII#"$6# R83:>ia B 3a7iK3a a inJ:;a3i=n :48nia# VII#"$,# 0(102 0 1 6 VII#"$.# 1220 > # ; # VII#"$# 12$0 > # ; # VII#"((# , VII#"6 Ag8n3i VII#"(6# Ea:a 8 ;:8: 8 :ganiga;a 8 a358: a a inJ:;a3i=n :48nia# VII#"6(# . 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