NATIONAL UNIVERSITY OF SAN AGUSTÍN DE AREQUIPA

ACADEMIC VICE-RECTORATE
FACULTY OF ADMINISTRATION
ACADEMIC DEPARTMENT OF MANAGEMENT

SYLLABUS 2020 - B

ASIGNATURA: AUDITORIA ADMINISTRATIVA II

1. ACADEMIC INFORMATION
Academic period: 2020 - B
Professional School: ADMINISTRATION
Código de la asignatura: 1005246
Subject name: ADMINISTRATIVE AUDIT II

Semester: X (tenth)
Duración:17 semanas
Theoretical: 3.0

Practices: 1.0
Number of hours (Semester) Seminarios:1.0
Laboratory:0.0
Theoretical-practical: 0.0

Número de créditos: 5
Prerequisites:
2. INFORMATION OF THE TEACHER, INSTRUCTOR, COORDINATOR
TEACHER ACADEMIC DEGREE ACADEMIC DEPARTMENT HOURS SCHEDULE

Mon: 08:50-10:30
PAUCA DIAZ, ADRIAN DOCTOR ADMINISTRATION 0
Wed: 08:50-10:30
Mar: 19:20-21:00
PAUCA DIAZ, ADRIAN DOCTOR ADMINISTRATION 0
Thu: 19:20-21:00
GARCIA TEJADA, GINO DOCTOR ADMINISTRATION 0 Mié: 14:50-18:30
GARCIA TEJADA, GINO DOCTOR ADMINISTRATION 0 Mar: 14:50-18:30
GARCIA TEJADA, GINO DOCTOR ADMINISTRATION 0 Jue: 15:50-19:20

3. SPECIFIC COURSE INFORMATION (FOUNDATION, JUSTIFICATION)

The course is of a theoretical-practical nature and aims to provide the student of Administration.
of companies skills related to the understanding and application of the fundamentals of the
administrative audit of the administrative process as a tool for planning and control for decision making
of business decisions.
Finally, the subject seeks a solid training and theoretical-practical knowledge on the part of the
graduates of the administration degree, and their contribution to development

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4. COMPETENCIES/OBJECTIVES OF THE SUBJECT
Understand the concepts of administrative audit.
Handles and applies the methodology of Administrative Audit
Prepare a final report, demonstrating ethics, integrity, and responsibility.
5. THEMATIC CONTENT

FIRST UNIT

Chapter I: ADMINISTRATIVE AUDIT

Theme 01: Generalities
Topic 02: Law 27785 on Auditing
Theme 03: Audit of the marketing area.- Diagnosis, Preliminary review, Review of
internal controls
Theme 04: Evaluation and in-depth review Preparation of the report, Review of the
conclusions and recommendations
Topic 05: Audit of the Human Resources Area - Diagnosis, Preliminary Review
Theme 06: Submission of collaborative work and first midterm exam
Theme 07: Review of internal controls, Evaluation and in-depth review, Preparation
of the report, Review of the conclusions and recommendations
Tema 08:Auditoria a compras.- Diagnostico, Revisión preliminar, Revisión de controles
internals
Theme 09: Evaluation and In-Depth Review Preparation of the Report, Review of the
conclusions and recommendations
Topic 10: Audit of the warehouse area - Diagnosis, Preliminary review, Review of
internal controls
Theme 11: Evaluation and In-Depth Review, Report Preparation, Review of the
conclusions and recommendations
Topic 12: Audit of the credit and collections area.- Diagnosis, Preliminary review, Review
of internal controls,
Theme 13: Evaluation and in-depth review, Report preparation, Review of the
conclusions and recommendations
Topic 14: Submission of collaborative work and II midterm exam
Theme 15: Audit of the production area.- Diagnosis, Review Evaluation and review in
depth Preparation del report Revisión of the
preliminary conclusions and recommendations, Review of internal controls.
Topic 16: Presentation and exposition of the research work
Topic 17: Presentation and exhibition of the research work and final exam

6. TEACHING LEARNING STRATEGIES

6.1. Methods
The subject will be developed virtually, where the student is the protagonist of the process.
academic. To this end, he will receive from the teacher the contents and teaching materials through
the virtual platform, where you can review the information at the time and in the way that best suits you
availability of schedule, but with strict adherence to the academic activity schedule; it will have the
opportunity to review and analyze the educational material, and must also carry out the proposed activities

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and participate in the evaluations proposed with the corresponding educational reinforcements, through the
tools designed and proposed for that purpose.
In the subject, the proposed contents for each session are presented virtually.
they contain audiovisual and textual materials, these pedagogical materials raise the topics of
course making use of multimedia resources. After studying it, the participant must resolve
learning activities through forums, chat, and online assessments.
Before starting the course topics, the student must prepare and have a process of
training in the use of the tools that you will use on the virtual platform of the University, for which
which must include your institutional email provided by DUTIC. This process is necessary and
aimed at those students who still have no experience in using the platform's tools
virtual and the communication tools used in the course.
The development of the course will take place through the DUTIC website: [Link]

6.2. Medios
Before the sessions, reading materials will be provided through the virtual platform (flipped classroom).
essays, articles, and other documents that are freely accessible and available on the intended topic. Also
multimedia projector, videos, books, handouts, printed cases, presentations, web pages,
etc.

6.3. Forms of organization

a) Virtual classes: Structured and developed based on the academic schedule, where there are
Promote the active participation of students, with multimedia presentations and videos.
b) Exhibitions: It is developed through virtual explanations. Students carry out
group exhibitions on current issues related to the importance of the implementation of
audit processes in business organizations.
c) Practices: Students organized in teams of 4 or 5 members develop
practical cases related to those discussed in the theoretical class in virtual form.
d) Attendance and participation: Attendance and participation in the virtual classroom will be taken into account.
Bibliographic material will be provided, including texts, magazines, and specialized treaties.

6.4. Programming of formative research activities and social responsibility

i. Formative Research:
Students will receive knowledge, instructions, and guidance regarding the methodology of the
Formative Research.
Formative Research: Students in teams conduct an auditing process with the purpose of
determine the most critical areas and develop an improvement proposal for management oriented towards the micro and
small business. ii. Social Responsibility:
Social Responsibility: The students organized in work teams provide advice to the
entrepreneurs and/or online managers with the purpose of implementing management documents that
promote sustainability and the growth of the company.

7. ACADEMIC SCHEDULE
WEEK THEME TEACHER % NOW.

1 Generalities A. Few 6 6.00

2 Audit Law 27785 A. Few 6 12.00

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 Audit of the marketing area - Diagnosis, Preliminary review,
3 A. Few 6 18.00
Internal controls review

Evaluation and in-depth review Preparation of the report,

4 A Few 6 24.00
Review of conclusions and recommendations

5 Audit of the personnel area.- Diagnosis, Preliminary review A. Few 6 30.00

6 Submission of collaborative work and first midterm exam A few 6 36.00

Review of internal controls, Assessment and in-depth review,

Preparation of the report, Review of the conclusions y
7 recommendations A. Few 6 42.00

Audit of purchases.- Diagnosis, Preliminary review, Review of

8 internal controls A Few 6 48.00

In-depth evaluation and review Preparation of the report,

9 A. Few 6 54.00
Review of the conclusions and recommendations

Audit of the warehouse area.- Diagnosis, Preliminary review,

10 A. Few 6 60.00
Review of internal controls

Evaluation and in-depth review, Preparation of the report,

11 A. Few 6 66.00
Review of the conclusions and recommendations

Audit of the credit and collections area - Diagnosis, Review

12 preliminary, Review of internal controls, A. Pauca 6 72.00

Thorough evaluation and review, Preparation of the report,

13 A. Few 6 78.00
Review of the conclusions and recommendations

14 Submission of collaborative work and II partial exam A. Few 6 84.00

Audit of the production area.- Diagnosis, Review Evaluation and

in-depth review, Preparation of the report, Review of the
preliminary conclusions and recommendations, Review of controls
15 interns. A. Pauca 6 90.00

16 Presentation and exhibition of the research work A. Pauca 6 96.00

Presentation and exhibition of the research work and final exam

17 A. Few 4 100.00

8. EVALUATION STRATEGIES

8.1. Learning assessment

Learning Assessment
The evaluation is summative, according to the provisions it consists of two partial evaluations, one evaluation
final and a substitute exam; they aim to promote the student regarding their progress in the
learning. Based on a maximum grade of 20 and a minimum passing grade of 10.50, averaging the grades.
the weighted average is obtained.

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La evaluación formativa comprende el proceso constante de trabajo estudiante-docente que implica la
participation, reading controls, practices, virtual classroom and outside of it, the response to motivation, the
individual or group formative research work, of university extension and responsibility
social; for which support and tutoring will be provided to the students.
1.- Continuous Assessment.
a. Reading controls
b. Exhibitions
c. Practical cases
d. Class participation 2.- Periodic Evaluation.
[Link] Exam (week 06)
[Link] Exam (week 11)
c. Third Exam (week 17)
3.- Exam for Correction or Recovery (Substituting): (week 16)
Replace the lowest grade of the first or second evaluation 4.- Evaluation Techniques
a. The observation.
b. Essay.
[Link] analysis.
[Link].
Written exam

8.2. Evaluation schedule

EVALUATION DATE OF EVALUATION THEORY EXAM CONTINUOUS ASSESSMENT TOTAL (%)

First Partial Assessment 19-10-2020 20% 10% 30%

Second Partial Evaluation 23-11-2020 20% 10% 30%
Third Partial Evaluation 28-12-2020 10% 30% 40%
TOTAL 100%

9. SUBJECT APPROVAL REQUIREMENTS

a) The student shall have the right to observe or, if not possible, to validate the grades recorded in
reassessments, after being delivered by the teacher, except for the expiration of
deadlines for the completion of the academic semester, after which no claims will be accepted,
A student who does not show up on the established day will lose their right to claim.
b) To pass the course, the student must obtain a grade of 10.5 or higher in the final average.
c) Rounding will only take place in the calculation of the final average, it is made explicit that the
partial grades will not be rounded individually.
d) The student who does not have any of their evaluations and has not requested evaluation of
those who are delayed in the timely manner will be considered as abandonment.

The student will be in a situation of "abandonment" if the attendance percentage is lower.

eighty percent in activities that require continuous evaluation (practices, seminars,
etc.).

PROMEDIO FINAL: PF= P1 (0.30) + P2 (0.30) + P3 (0.40)

PF = Promedio Final
P1 = First Average
P2 = Second Average

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 P3 = Third Average

10. BIBLIOGRAFÍA: AUTOR, TÍTULO, AÑO, EDITORIAL

10.1. Mandatory basic bibliography

HERNANDEZ RODRIGUEZ FERNANDO The Operational Audit as a General Decision Tool
LEONARD WILLIAN Administrative Audit
FRANKLIN FINCOWSKY, Enrique, Auditoria Administrativa, Editorial Me Graw Hill México 2001
PARDO VEGA, M Julio, Fundamentals of Administrative Audit
LUIS VALERIANO ORTIZ Administrative Audit
JOAQUIN GOMEZ MORFIN, The control of the Administration

10.2. Reference Bibliography

ANA YA SANCHEZ, Carlos Enrique, 'Administrative Audit', Accounting Editions and
Administrative S-G Mexico
PARDO VEGA, Julio ?Fundamentos de la Auditoria Administrativa?. Lima, Perú HOLME, Arthur
W. ?Auditing, Principles and Procedures? UTHEA, Mexico

Arequipa, September 14, 2020

PAUCA DIAZ, ADRIAN GARCIA TEJADA, GINO

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