Diseño de un sistema de control interno para la empresa “Mi Supermercado”, del cantón Celica, período 2023.

This study called "Design of an internal control system for the company Mi Supermercado, from the Celica canton, period 2023"; was developed as a support tool for the manager, administrator, accountant and other collaborators of the supermarket, applying a quantitative study, of a basic descriptive type, allowing to detect the difficulties in the management of the administrative, accounting and operational area. In order to achieve the objectives, an assessment of the current situation of the company was initiated, by conducting interviews with the director and his employees. In addition, a COSO I-approach questionnaire of 50 questions was used for each area, with the aim of obtaining data on the most relevant activities and procedures, identifying notable deficiencies in the tasks performed by the company. Therefore, an internal control system was created with the aim of enhancing efficiency and a functions manual was drawn up, precisely defining the responsibilities and obligations of the employees. Likewise, for the proper development of administrative, economic and operational activities, an internal control system was designed based on the 5 elements of COSO.In conclusion, that the proposed internal control system allows to detail the tasks and responsibilities that must be fulfilled regarding the administrative, accounting and operational functions, policies and procedures in the different activities carried out by the company, ensuring correct administration and fulfillment of assigned tasks.

• Päätekijä: Vire González, Ana Isabel (author)
• Aineistotyyppi: bachelorThesis
• Kieli: spa
• Julkaistu: 2024
• Aiheet: CONTABILIDAD Y AUDITORIA; CONTROL INTERNO; EMPRESA; CELICA
• Linkit: https://dspace.unl.edu.ec/jspui/handle/123456789/31329