Operational auditing in a footwear retail company: a case study in Rondonópolis, Mato Grosso, Brazil
DOI:
https://doi.org/10.36560/19420262263Palavras-chave:
Operational auditing, Internal controls, Inventory management, Retail management, Performance indicatorsResumo
This study examines how operational auditing can support process improvement in a medium-sized footwear retailer located in Rondonópolis, Mato Grosso, Brazil. An applied, qualitative, exploratory-descriptive single-case design combined semi-structured interviews, direct observation, documentary analysis, and operational indicators. Company records covering January to June 2024 were examined for inventory, sales, customer service, logistics, and financial management. The results indicate stable closing inventory of approximately 4,983 units and average monthly outflows of 3,350 units; however, 570-700 units remained without turnover each month, equivalent to about 12.4% of average closing inventory. Sales conversion ranged from 60.0% to 64.7%, while average transaction values remained between BRL 145.00 and BRL 152.00. Customer complaints represented approximately 0.5% of sales and were resolved in two days on average, and 95% of deliveries occurred on time. The audit also identified a need to reconcile the reported contribution margin with the underlying revenue and cost figures. Recommended actions include targeted clearance of slow-moving items, demand-based purchasing, closer carrier monitoring, and standardized financial metrics. The findings show that operational auditing can convert dispersed managerial information into a structured diagnosis, although the single-case design limits generalization.
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