REYNA SUR S.

A
Audited period year 2015-2016
PLANNING MEMORANDUM
I. INTRODUCTORY INFORMATION:
An audit includes the execution of
procedures to obtain evidence of
audit on inventories. The
selected procedures depend on the
audit judgment, including the evaluation
the risk that the inventories contain
material errors, whether due to fraud or
error.
The audit also includes the
evaluation of the applicability of the policies
of inventories used, and the reasonableness
from the estimates made by the
management, as well as a general evaluation
of inventory storage.

II. ORIGIN:
The present audit conducted on the company
REYNA SUR S.A. is carried out in compliance with
the actions scheduled for the exercise
(December 2015 - January and February 2016).
We chose to conduct this audit examination of
the company REYNA SUR S.A. because
we consider it relevant for our
professional development obtain adequate
information in the inventory area of a
company of commercial societies and
commercials.
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 When conducting this risk assessment,
we take internal control into consideration
relevant to the company in the
operations del inventory y
storage, that allows you to
company identify inefficiencies in the
operations, deficiencies and opportunities of
improve existing processes, in order to
increase their operational efficiency that
allows for greater profitability of
agreement with the circumstances.

III. NATURE AND SCOPE:

The audit is conducted in accordance with the
international auditing standards
NIA.
It will understand the selective review of the
operations of area components
of inventories and warehouse, as well as the
administrative planning systems
my personal during the period
understood between December 21 of
from 2015 to February 20, 2016, with
projection to the end date of
fieldwork without prejudice to
review, in accordance with the
circumstances, exercise operations
previous; and if necessary it will be included
the evaluation of the facts
subsequent events that affect the examination
regarding the critical areas subject to
exam

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 The results achieved in the phase of
planning must be evaluated
carefully the inventory area and
warehouse or matters that will be reviewed at
depth in the execution stage of
audit in accordance with the ISA
respectively.
IV.- OBJECTIVES
GENERAL OBJECTIVE:
Evaluate how suitable and effective they are
policies, procedures, and other means the
which are used for production and provide
service at the lowest final cost according to the
quality and service standards and regulations
SPECIFIC OBJECTIVES:
1.-Verify the existence of the inventory and the
transactions that affect the cost of the
products
2.-Based on the market study, what is the
purchasing power of the population.
3.-Verify the existence of the inventories and
the transactions that affect the cost of the
products
4.- Determine if the inventory costs and the
cost of sales was obtained with methods
appropriate
5.- Check that it has ISO
6.-Verify the company's sales policies
Reyna Sur S.A.

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 7.-That the storage methods and/or
stock control is in accordance with the
current laws and the PCGA.

V.- HISTORICAL REVIEW

REYNA SOUTH S.A.

RUC: 20114472523
REYNA SUR S.A.
Reyna Kola
Public Limited Company
CONDITION: Active
August 26
from 1986
COMMERCIAL ACTIVITY: Production of non-alcoholic beverages
alcoholic
15546
LEGAL ADDRESS: JR. DOS DE MAYO N°521
Sicuani
PROVINCE: Canchis
DEPARTMENT: Cusco
Siu Almonte Luis Jesús
Siu Almonte de Jara Nury Marina
Siu Almonte Raul Nicolas

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BUSINESS TURNOVER:
The company REYNA SUR S.A. is within
from the economic sector: production of non-alcoholic beverages
alcoholic beverages, mineral water production, and others
bottled water this company is registered
within commercial companies and
commercial companies as a corporation
located in Cusco / Canchis / Sicuani.
BRANCHES:
CUSCO/CAMCHIS/SAN PEDRO Street U Varela No Number
CUSCO/ESPINAR/ESPINAR AV.Arequipa No. 102
LIMA/LIMA/LA VICTORIA AV. JAVIER PRADO
THIS S/N
OBJECTIVE OF HIS/HER ACTIVITIES:
The objective is clear; we are targeting people from
lower incomes, put in the market a
quality product at a lower price. They expect like
organization, to be the national brand of greatest
preference for the consumer through a
efficient and productive lightweight organization with a
global and regional vision.
Reyna Kola comes in different presentations,
flavors and the price will be assigned depending on the
size of it
SIZE
FLAVORS
20 ounces
Yellow
16 ounces
Black cola
5
 1 liter
Lemon
2.6 Liters
Apple
-
Guarana
-
Pineapple
WORK AREAS:
MANAGEMENT
HUMAN RESOURCES
LOGISTICS (SUPPLY)
SALES DEPARTMENT
DISTRIBUTORS
PRODUCTION AND/OR MANUFACTURING (SAN PEDRO)
TRANSPORT

WORK MODE:
Reyna Kola has always tried to work as
a well-organized and highly functional one having
always the essentials for its operation,
luxuries are something that is not seen in their offices,
people who work in each of their
facilities aim for growth of
the company
ORDERS: wholesale
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Stores, warehouses, stalls, supermarkets
-Contract with public institutions (events
parties
MANUFACTURING:
In # of units
Company's own distributors to stores of
the region and/or provinces.
CONCLUSIONS:
With the study conducted in the market of the
drinks, sodas, we conclude that in the stratum
lower socioeconomic consumption predominates
of the soda REYNA KOLA and this is due to
that the price offered by this brand is higher
accessible among its consumers unlike
the drink Coca Cola that is widely consumed globally
worldwide.
VI.- LEGAL BASIS:
The company is governed by the General Law of
Companies (Law No. 26887), their Articles of Incorporation,
Manuals, Regulations and other standards
internals.
ISA international auditing standards and
Nagas
Industrial Law No. 23407
Quality standards (ISO 9000 - 9001)

VII.- RELEVANT ASPECTS (internal control)

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The mechanisms will be identified and evaluated.
internal control and the relevant components of the
in the following way:

a) Control environment.- the company "REYNA"

SUR S.A. must establish an environment that allows
the stimulus and produce influence on the activity of
human resources regarding the control of their
activities (What procedures are used in your
kardex, merchandise rotation, quantities of
processed products, optimal sales level, area
of distribution. For this control environment to be
it is generated; other elements are required
associated with it, which are:
Integrity and ethical values
Competition
Experience and dedication of the High
Administration
Administrative philosophy and operational style
- sales policy
b) Risk assessment.-Every organization must
find submerged in an environment
changing and turbulent, often hostile, therefore
it is of vital importance to the company
"REYNA SUR S.A." the identification and analysis of the
risks, in such a way that they can be
managed. For this reason, we must identify and
analyze the risk factors:
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Audit risk
Inherent risk
Control risk
Detection risk
c) Control activities.- The activities of the
the company 'REYNA SUR S.A.' is expressed in the
policies, systems, and procedures, being
carried out by the human resources that make up the
entity. All those activities that are
directed towards the identification and analysis of the
real or potential risks that threaten the
mission and the objectives and for the benefit of the
protection of own resources, are activities
of control. These can be approval,
authorization, verification, inspection, review of
management indicators, resource safeguarding
segregation of duties, supervision and
adequate training.
d) information and communication.- The capacity
management of 'REYNA SUR S.A.' is provided in
function of obtaining and using information
adequate and timely. The entity must have
efficient information systems oriented to
produce reports on management, quality of
product, inventory storage and the
compliance with the regulations to achieve their
management and control.

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e) supervision and monitoring.- It will be evaluated and
identify all control mechanisms
internal, since every control system
Internal, no matter how perfect it seems, is susceptible
to deteriorate due to multiple circumstances and
tends to lose its effectiveness over time. By
this must be exercised on the same one a
supervision and monitoring of such controls.
VIII.- Activity Schedule
For the fulfillment of the proposed objectives the
Present memorandum of planning, it is estimated
the use of 72 business days. The activities that
they have been scheduled and are carried out according to the following

order:
Useful Days
Visit the 8 09-12-15
company
Interviews 4 17-12-15
with the
workers
Planning 6 21-12-15
Evaluation 10 02-01-16
of the control
internal
Work of 22 12-01-16
field
Supervision 10 03-02-16
of the report
Preparation 12 12-02-16
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of the report
TOTAL 72

Delivery date:
The present memorandums will be issued in the
following dates:
Planning memorandum: 12 - 23 - 2015

execution phase: 05 - 01 - 2016

preparation of the report: 20 -02 - 2016

Involved personnel:
a. Company personnel
Cargo Names
Complete
Manager Siu Almonte
General Luis Jesus
Manager of Siu Almonte
Administration of Jara Nury
n y Finance Marina
Manager of Siu Almonte
Raul Nicolas Operations
Manager
Commercial
Counter
General

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b. Audit staff
Cargo Surnames and Names
Audit Manager C.P.C.C... MUÑOZ
BEDREGAL DARNEL
Supervisor C.P.C. HUILLCA
PINK CASSAVA
Auditor C.P.C. CUNO
Adela Cahuana
auditor C.P.C. CAHUANA
HUGARTE JAVIER

IX.-Budget
Time budget
A. For the execution of the operational audit; to
sales area we have 864 hours
(36 days) man, as detailed in
continuation:
Surnames and Cargo Good Day
names as s
C.P.C. MUÑOZ Manager of 216 9
BEDREGAL Audit
Darnel
C.P.C. Supervisor 216 9
HUILLCA
QUECAÑO
ROSE
C.P.C. CUNO Auditor 216 9
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CAHUANA
ADELA
Civil Procedure Code
auditor 216 9
CAHUANA
HUGARTE
JAVIER
Total 864 36
hours/days/ho
name

B. For the execution of the operational audit:

In the supply area we have 864 hours.
(36 days)
Last names and Cargo Good Day
names as s
C.P.C. MUÑOZ Manager of 216 9
BEDREGAL Audit
Darnel
C.P.C. Supervisor 216 9
HUILLCA
Cool
ROSE
C.P.C. CUNO Auditor 216 9
CAHUANA
ADELA
C.P.C. auditor 216 9
CAHUANA
HUGARTE
JAVIER
Total 864 36
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hours/days/ho
month

Personnel involved in the audit:

Muños Bedregal Darnel (audit manager)

Huillca Quecaño Rosa (supervisor)

Cost of the audit
36,000.00 soles

Transportation: 100.00 soles

Stationery: 100.00 soles

300.00 soles
Meeting dates:
Execution of the work and the preliminary visit:
I hope for 44 days

To plan the work: it will take 14 days.

Discuss the final report: it will be only 14 days

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