Diseño de un sistema de control interno para el área financiera de la empresa Seguros Equinoccial S.A.

Above, there is the summary about all the chapters in the present thesis. First explaining about basic definitions to back up the internal control design, is very important to start with basic knowledge about all of the processes in the internal control also is about Committee of Sponsoring Organizations de la Treadway Commission (COSO), the COSO can use like a standard tool to improve the procedures of the internal control, as its structure will take that a base to apply the five main components because this components can serve the betterment of the internal control that serve to apply working papers. Then taking about all of the topics that involve the organization. Like its mission, its vision, its main policies, procedures, etc. we focus to meet all of relevant with the company so we can watch where the problems and the risk can occur related to the accounting area. And finally going to be the application of the process to design an internal control system because this systems allows to resolve the errors and control the financial activities of the organization, first is going to be an audit program then perform an assay of the Committee of Sponsoring Organizations de la Treadway Commission (COSO-COMPREHENSIVE FRAMEWORK) this let us know the possible risks and then an evaluation of the main accounts in base on professional judgment and finally a matrix where it reflects the problem and the possible solution.

• Автор: Mantilla Navarrete, Esteban Mauricio (author)
• Формат: bachelorThesis
• Мова: spa
• Опубліковано: 2015
• Предмети: CONTABILIDAD Y AUDITORÍA; CONTROL INTERNO; COMPAÑÍAS DE SEGUROS; FINANZAS
• Онлайн доступ: http://dspace.ups.edu.ec/handle/123456789/9867