IMPLEMENTACIÓN DE UN SISTEMA DE CONTROL INTERNO PARA LA ESTACIÓN DE SERVICIOS LA ARGELIA DE LA CIUDAD DE LOJA
This thesis has been proposed and developed under the guidelines of the National University of Loja and prior to obtaining the title of Engineer in Accounting and Auditing requirement. CPA, addressed to the service station "ALGERIA" of the city of Loja, dedicated primarily to retail sale o...
Tallennettuna:
| Päätekijä: | |
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| Aineistotyyppi: | bachelorThesis |
| Kieli: | spa |
| Julkaistu: |
2016
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| Aiheet: | |
| Linkit: | http://dspace.unl.edu.ec/jspui/handle/123456789/10101 |
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Lisää tagi | Yhteenveto: | This thesis has been proposed and developed under the guidelines of the National University of Loja and prior to obtaining the title of Engineer in Accounting and Auditing requirement. CPA, addressed to the service station "ALGERIA" of the city of Loja, dedicated primarily to retail sale of fuel at the pump. In which were met with the general objective: Implement a system of internal control for the service station "ALGERIA" city of Loja, as well as specific objectives: implement internal control questionnaire in order to gain knowledge General on the structure and operation of the railway services, apply management indicators to know the reality of the Service Station, SWOT determine service station "La Argelia" opportunities to learn their strengths, weaknesses and threats, providing control procedures for all activities undertaken by the company in the administrative, operational, accounting and tax field, that affect the prevention and neutralization of risks, in order to comply with laws and regulations applicable to the service station, suggest management and administration to adopt the proposed that all activities undertaken within the standards, controls and regulations, in order to obtain reliable information system. The methodology made possible the development of this thesis, using the internal control system starting with the implementation of internal control questionnaires, indicators, detecting determination SWOT Strengths, 5 Weaknesses, Opportunities and Threats, and finally determined procedures clear to the activities developed by the company in operational, accounting and tax matters, in order to prevent and neutralize risks affecting service station "La Argelia". Concluded the research will be suggested to the Management and Administration Service Station, take the proposal made that all activities are conducted based on standards, controls and regulations in order to obtain reliable information. Finally it achieves conclude that by not having a system of internal control does not allow the operation and proper performance of the activities taking place in each of the areas of the service station. |
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