GENERAL OPERATIONAL EFFICIENCY”: A LEARNING SITUATION WORKED THROUGH THE DIDACTIC CASE STUDY TECHNIQUE FOR THE AUDIT WORKSHOP SUBJE

Abstract

Through the present work, a practical case is presented oriented to analyze the general operational efficiency of a company, delivering information necessary to carry out an audit, the general characteristics of the company, location, organization, production, finance, facilities are delivered production, raw material supply, sales, information systems, internal audit; with the purpose that students make a diagnosis and can identify possible risks and prepare a planning process for the audit to be performed.

     The development of the work will be carried out under the methodology of the case study, this learning situation, considering the reality of the Audit career and the subject considered in the same, has chosen to propose a generic structure of the Case Study, the which responds to the multiple learning situations in which these students can be immersed in the teaching process, so delivering a standard structure turns out to be the most appropriate.

     This case study consists of different phases and steps of the generic case study, which are detailed below:

1. a) .- Initial stage: It consists of an introduction, where the teacher must urge the formation of groups inside the classroom. It is recommended that these groups be 4 to 6 students, depending on the total number of students per class. The organization of classroom space and the means of visual and acoustic support must also be considered.

1. b) .- Eclosive stage: students are encouraged to express freely, their impressions, opinions and assessments regarding the case presented. This allows the possibility to analyze in perspective the different points of view of the participants.

     The teacher must also set some relevant criteria to consider and that students must develop.

1. c) .- Analysis stage: the students re-analyze the facts and the information available and those sought by the students themselves. The common search for events allows students to increase their awareness of the situation analyzed.

     In addition, reality is rediscovered and informational aspects that for different reasons may have evaded are integrated. Here the consensus within the group on the meanings becomes very important.

1. d) .- Conceptualization stage: at this stage, concepts or principles of action are formulated, which are applicable to the real case or a similar situation. In other words, it is about generating principles of action that are valid for a given context and the final report is prepared. As in the previous phase, the only guarantee of validity is the agreement of the group.

     Considering the foregoing, a work plan developed exclusively for the subject of Audit Workshop will be carried out, which will consist of 10 classes, in which answers will be given to students proposed slate questions.

     Finally, the development of the case study will be done through evaluation strategies, in this case an evaluation rubric will be used.