La gestión de la auditoría interna en Camiones y Motores, S. A. En Tegucigalpa, Francisco Morazán
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Date
2025-11-06
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Publisher
Universidad Tecnológica Centroamericana UNITEC
Abstract
La investigación se centró en diagnosticar la situación actual de la gestión de la Auditoría Interna en Camiones y Motores, S.A. (CAMOSA), mediante un análisis que incluyó aspectos normativos, operativos y organizacionales. Entre los hallazgos más relevantes, se evidenció la ausencia de un departamento de Auditoría Interna independiente, situación que limita la objetividad, la transparencia y la eficacia en la supervisión de riesgos y el seguimiento de recomendaciones. Asimismo, se determinó que no existe un sistema formal para asignar responsabilidades ni monitorear la implementación de las acciones correctivas, lo que dificulta la mitigación oportuna de riesgos y frena la mejora continua. Se identificaron deficiencias en la comunicación interna entre la auditoría y las áreas operativas, traduciéndose en menor colaboración y reducida adopción de soluciones innovadoras. Estas problemáticas resaltan la oportunidad de establecer una función de Auditoría Interna con mayor autonomía y alineada a los principios de las NOGAI, lo que permitiría optimizar el control de procesos, fortalecer la rendición de cuentas y elevar los estándares de calidad en la toma de decisiones. Con base en este diagnóstico, se recomienda la creación de un Departamento de Auditoría Interna autónomo, la implementación de mecanismos de seguimiento formales, la capacitación continua del personal involucrado y la mejora de los canales de comunicación.
This research focused on diagnosing the current state of internal audit management at Camiones y Motores, S.A. (CAMOSA) through an analysis covering regulatory, operational, and organizational dimensions. One of the most noteworthy findings was the absence of an independent Internal Audit department, which restricts objectivity, transparency, and effectiveness in risk oversight and in following up on recommendations. It was also found that there is no formal system to assign responsibilities or monitor the implementation of corrective actions, making it harder to mitigate risks promptly and hindering continuous improvement. Furthermore, deficiencies in internal communication between auditing and operational areas lead to less collaboration and slower adoption of innovative solutions. These issues highlight the opportunity to establish an Internal Audit function with greater autonomy, aligned with NOGAI guidelines, to optimize process control, strengthen accountability, and raise the standards of decision-making quality. Based on this analysis, the creation of an autonomous Internal Audit Department, the implementation of formal follow-up mechanisms, ongoing training for involved personnel, and improved communication channels are recommended.
This research focused on diagnosing the current state of internal audit management at Camiones y Motores, S.A. (CAMOSA) through an analysis covering regulatory, operational, and organizational dimensions. One of the most noteworthy findings was the absence of an independent Internal Audit department, which restricts objectivity, transparency, and effectiveness in risk oversight and in following up on recommendations. It was also found that there is no formal system to assign responsibilities or monitor the implementation of corrective actions, making it harder to mitigate risks promptly and hindering continuous improvement. Furthermore, deficiencies in internal communication between auditing and operational areas lead to less collaboration and slower adoption of innovative solutions. These issues highlight the opportunity to establish an Internal Audit function with greater autonomy, aligned with NOGAI guidelines, to optimize process control, strengthen accountability, and raise the standards of decision-making quality. Based on this analysis, the creation of an autonomous Internal Audit Department, the implementation of formal follow-up mechanisms, ongoing training for involved personnel, and improved communication channels are recommended.
Keywords
Auditoría Interna, Control Interno, Independencia