It begins with the narrative of the procedures that are carried out by the members of the company, administrators, as well as the workers that are part of the productive and administrative operations of the company to carry out the different operational cycles, such as . Sales cycle and accounts receivable; Cycle of induction and incorporation of personnel to the company and payroll; Cycle of purchases and accounts payable; and others related to the industry to which the company is engaged.
Once the narrative is obtained, flow diagrams of the operations of the aforementioned cycles are drawn up to simplify the operations and be able to clarify and draw the cycles, in order to clarify and discern the different operations of the company. to achieve its social and productive purpose.
On the other hand, to verify that said procedures are actually carried out, as well as to be able to test and clearly evaluate internal control, and to be able to issue a diagnosis of the company’s procedures and operations, in terms of their efficiency, and management of the company as a whole.