Auditoría contable como mecanismo de fortalecimiento del control de costos logísticos

Carlos Chen; Yamilca Ortiz; Manuel Mendoza; Manuela Aguilar; Daniel Batista; Yesenia Hernández

doi:10.70625/rmis/691

Autores/as

Carlos Chen Universidad de Panamá Autor/a
Yamilca Ortiz Universidad de Panamá Autor/a
Manuel Mendoza Universidad de Panamá Autor/a
Manuela Aguilar Universidad de Panamá Autor/a
Daniel Batista Universidad de Panamá Autor/a
Yesenia Hernández Universidad de Panamá Autor/a

DOI:

https://doi.org/10.70625/rmis/691

Palabras clave:

Auditoría contable, Costos logísticos, Control interno, Cadena de suministro, Gestión de riesgos

Resumen

En entornos empresariales caracterizados por alta presión competitiva, incertidumbre operativa y exigencias crecientes de transparencia, el control de los costos logísticos se ha convertido en un factor decisivo para la sostenibilidad financiera y la eficiencia organizacional. En este marco, la auditoría contable adquiere un papel estratégico al trascender la verificación ex post de saldos y constituirse en un mecanismo de evaluación, trazabilidad y mejora del control interno aplicado a procesos logísticos críticos. El objetivo de este estudio fue analizar cómo la auditoría contable fortalece el control de costos logísticos a partir de la articulación entre control interno, gestión de riesgos, trazabilidad de información y contabilidad de gestión. Metodológicamente, se desarrolló una investigación documental, analítica y aplicada, sustentada en literatura científica indexada, normas internacionales de auditoría, marcos de control interno y fuentes institucionales pertinentes para el contexto panameño. Los hallazgos muestran que la auditoría contable aporta valor cuando se integra con enfoques basados en riesgos, costeo por actividades, monitoreo continuo y evidencia digital, permitiendo detectar ineficiencias, errores de clasificación, fugas de valor y debilidades de gobernanza. Se concluye que la auditoría contable no debe entenderse únicamente como una herramienta de aseguramiento financiero, sino como un instrumento de fortalecimiento del control de costos logísticos, con implicaciones relevantes para organizaciones de servicios, comercio, manufactura y plataformas logísticas en Panamá (COSO, 2013; IAASB, 2019; Hofmann & Bosshard, 2017).

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