Control interno de la Empresa Novainser S.A. en el periodo 2020.

The executed case study is based on the application of activities related to internal control, where what is sought is to generate an analysis of the situations that arise within the company BellNovainser S.A. linked to the financial activities that are generated, such as the sale of products, customer service and the management of internal administrative processes, demonstrating the effects that have occurred due to the lack of control activities in the business. The study is considered important, since it allows to communicate and report on the existing shortcomings in relation to the internal control exercised within the company, the main beneficiary being the BellNovainser company and its workers. The methodology applied to the work consists of the descriptive method, which allows an explanation of the problems individually, achieving the execution of a conglomerate conclusion with the data that have been obtained by making use of the research techniques and tools, among which They can be described as direct interviews with the company administrator, as well as carrying out an evaluation of the COSO components in each of the company's areas. In conclusion, statements related to internal control are presented, where a considerable lack of control activities and a poor formulation of the control environment can be highlighted, by the activities that are established for the financial performance of the company.

• 主要作者: Chávez Magallón, Mahyersy Mercedes (author)
• 格式: bachelorThesis
• 出版: 2022
• 主題: Control Interno; COSO; Actividades y Análisis
• 在線閱讀: http://dspace.utb.edu.ec/handle/49000/11478