Gestión del control interno en cuenta por cobrar del Centro Comercial Computed Sucursal-Agencia Vinces

The purpose of this research is to carry out a case study at the Comercial Computec Agencia de Vinces, for which an analysis of the control of accounts receivable was carried out, a factor that must be taken care of by the personnel in charge of the credit area and collection and its respective manager of the commercial. The study is under the research line of "Development of information systems, communication and business and technological undertakings" and in the sub-line of the Accounting and Auditing career of "Audit and control", because its subject is related directly, in the management of internal control of accounts receivable. The investigation was carried out under the descriptive methodology through the technique of observation and interviews with the personnel, in the same way, evidence was collected from the receipts and proof of altered payments, which allowed to conclude that the commercial does not have the corresponding internal control of management of collections directly affecting the liquidity of the commercial, this will affect the commercial and accounting activity of any commercial, either due to a mismanagement of consumer collection systems, or not having the legal support records of a payment receipt. Finally, it is highlighted that the management of internal control in a commercial or company helps to comply with policies, protect assets and ensure the accuracy and reliability of the information.

• Autore principale: Troya León, Diana Carolina (author)
• Natura: bachelorThesis
• Pubblicazione: 2020
• Soggetti: Gestión; Control interno; Cuentas por cobrar; Comprobantes de pago
• Accesso online: http://dspace.utb.edu.ec/handle/49000/8592