Diseño e implementación de un sistema de control interno para el departamento de cartera y cobranzas en la empresa aseguradora Seguro Unidos S.A.

The present paper covers a very sensitive topic in all companies at national and international level; it is the internal control within Portfolio and Billing department. Nowadays, the main corporate problem, in general, is the lack of liquidity as a result of inefficiency in recovering receivable accounts; therefore an internal control system correctly structured is an important tool for improving the processes within billing department for recovering pending values. Seguros Unidos Assurance Company has been taken as a case for studying because this company has an average portfolio of USD 13 million and it has a membership of Eljuri economic group. This important group influences highly in the internal and external economy. Therefore by relating with more than 200 companies, chaired by Don Juan Eljuri, it is impossible to perform efforts for recovering by legal means without impacting the global group. For the development of this thesis it has been established guidelines for a good recovery management, implementing an internal control system with policies, processes and functions restructured. This paper emphasizes within companies located in the insurance sector and specially gives aid for identification, assessment and control of risk factors, as established in the COSO II report. At the end of this work, it has been established several conclusions and recommendations for helping the understanding of this thesis.

• Main Author: Guanoluisa Castro, Mario Francisco (author)
• Format: bachelorThesis
• Language: spa
• Published: 2015
• Subjects: CONTABILIDAD Y AUDITORÍA; CONTROL INTERNO; COMPAÑÍAS DE SEGUROS; COBRO DE CUENTAS
• Online Access: http://dspace.ups.edu.ec/handle/123456789/9813