Control interno de los procesos administrativos del comercial Gran Hogar del cantón Babahoyo.
The present case study called Internal Control of the Administrative Processes of the Comercial Gran Hogar del Cantón Babahoyo Period 2021, aims to analyze the problem around the shortcomings of the control processes in the company, caused by the weak Implementation of a model of control, leading to...
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| Materialtyp: | bachelorThesis |
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2022
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| Länkar: | http://dspace.utb.edu.ec/handle/49000/12908 |
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| author | Mastian Sisa, Leyton Santiago |
| author_facet | Mastian Sisa, Leyton Santiago |
| author_role | author |
| collection | Repositorio Universidad Técnica de Babahoyo |
| dc.contributor.none.fl_str_mv | Caicedo Monserrate, Diana Lorena |
| dc.creator.none.fl_str_mv | Mastian Sisa, Leyton Santiago |
| dc.date.none.fl_str_mv | 2022-10-18T04:52:13Z 2022-10-18T04:52:13Z 2022 |
| dc.format.none.fl_str_mv | 39 p. application/pdf |
| dc.identifier.none.fl_str_mv | http://dspace.utb.edu.ec/handle/49000/12908 |
| dc.language.none.fl_str_mv | es |
| dc.publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2022 |
| dc.rights.none.fl_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Técnica de Babahoyo instname:Universidad Técnica de Babahoyo instacron:UTB |
| dc.subject.none.fl_str_mv | Control interno Proceso Modelo Evaluacion Componente |
| dc.title.none.fl_str_mv | Control interno de los procesos administrativos del comercial Gran Hogar del cantón Babahoyo. |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | The present case study called Internal Control of the Administrative Processes of the Comercial Gran Hogar del Cantón Babahoyo Period 2021, aims to analyze the problem around the shortcomings of the control processes in the company, caused by the weak Implementation of a model of control, leading to a scarce delimitation of functions, as well as describing several of the concepts related to the control model COSO (Committee of Sponsoring Organizations of the Treadway) and its components, necessary for the evaluation of the control processes of the company. According to COSO, Internal Control is designed to provide a reasonable degree of assurance regarding the achievement of objectives within the following categories: Effectiveness and efficiency of operations, Reliability of financial information, Compliance with laws, regulations and standards. that are applicable. Based on the five components of the COSO model, which are mentioned below; the Control Environment, the Risk Assessment, the Control Activities, the Information and Communication, the Supervision or Monitoring, the particularity of each one of them is described and the importance of the same in the correct functioning of the internal control of the company, This description allows the analysis of the control model within the Commercial, evidencing the present shortcomings, which are determined by applying the survey technique to the commercial workers, allowing the evaluation of their results to generate criteria related to the model. control of the company, determining conclusions and recommendations that serve as a guide for the implementation of improvements in the control model. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UTB_6b3caf526168c2d03f1c2bb97b35c1ce |
| instacron_str | UTB |
| institution | UTB |
| instname_str | Universidad Técnica de Babahoyo |
| language_invalid_str_mv | es |
| network_acronym_str | UTB |
| network_name_str | Repositorio Universidad Técnica de Babahoyo |
| oai_identifier_str | oai:dspace.utb.edu.ec:49000/12908 |
| publishDate | 2022 |
| publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2022 |
| reponame_str | Repositorio Universidad Técnica de Babahoyo |
| repository.mail.fl_str_mv | . |
| repository.name.fl_str_mv | Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyo |
| repository_id_str | 0 |
| rights_invalid_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ |
| spelling | Control interno de los procesos administrativos del comercial Gran Hogar del cantón Babahoyo.Mastian Sisa, Leyton SantiagoControl internoProcesoModeloEvaluacionComponenteThe present case study called Internal Control of the Administrative Processes of the Comercial Gran Hogar del Cantón Babahoyo Period 2021, aims to analyze the problem around the shortcomings of the control processes in the company, caused by the weak Implementation of a model of control, leading to a scarce delimitation of functions, as well as describing several of the concepts related to the control model COSO (Committee of Sponsoring Organizations of the Treadway) and its components, necessary for the evaluation of the control processes of the company. According to COSO, Internal Control is designed to provide a reasonable degree of assurance regarding the achievement of objectives within the following categories: Effectiveness and efficiency of operations, Reliability of financial information, Compliance with laws, regulations and standards. that are applicable. Based on the five components of the COSO model, which are mentioned below; the Control Environment, the Risk Assessment, the Control Activities, the Information and Communication, the Supervision or Monitoring, the particularity of each one of them is described and the importance of the same in the correct functioning of the internal control of the company, This description allows the analysis of the control model within the Commercial, evidencing the present shortcomings, which are determined by applying the survey technique to the commercial workers, allowing the evaluation of their results to generate criteria related to the model. control of the company, determining conclusions and recommendations that serve as a guide for the implementation of improvements in the control model.The present case study called Internal Control of the Administrative Processes of the Comercial Gran Hogar del Cantón Babahoyo Period 2021, aims to analyze the problem around the shortcomings of the control processes in the company, caused by the weak Implementation of a model of control, leading to a scarce delimitation of functions, as well as describing several of the concepts related to the control model COSO (Committee of Sponsoring Organizations of the Treadway) and its components, necessary for the evaluation of the control processes of the company. According to COSO, Internal Control is designed to provide a reasonable degree of assurance regarding the achievement of objectives within the following categories: Effectiveness and efficiency of operations, Reliability of financial information, Compliance with laws, regulations and standards. that are applicable. Based on the five components of the COSO model, which are mentioned below; the Control Environment, the Risk Assessment, the Control Activities, the Information and Communication, the Supervision or Monitoring, the particularity of each one of them is described and the importance of the same in the correct functioning of the internal control of the company, This description allows the analysis of the control model within the Commercial, evidencing the present shortcomings, which are determined by applying the survey technique to the commercial workers, allowing the evaluation of their results to generate criteria related to the model. control of the company, determining conclusions and recommendations that serve as a guide for the implementation of improvements in the control model.El presente estudio de caso denominado Control Interno de los Procesos Administrativos del Comercial Gran Hogar del Cantón Babahoyo Período 2021, tiene por objetivo analizar la problemática en torno a las falencias de los procesos de control en la empresa, originados por la débil implementación de un modelo de control, conllevando a una escasa delimitación de funciones, así también, se describe varios de los conceptos relacionados con el modelo de control COSO (Committee of Sponsoring Organizations of the Treadway) y sus componentes, necesarios para la evaluación de los procesos de control de la empresa. Según COSO, el control interno debe proporcionar una seguridad razonable sobre el logro de los objetivos en las siguientes categorías: eficiencia y eficacia de las operaciones, confiabilidad de la información financiera, cumplimiento de las leyes, reglamentos y normas aplicables. Basado en los cinco componentes del modelo COSO, mencionados a continuación; ambiente de control, evaluación de riesgos, actividades de control, información y comunicación, supervisión o seguimiento, la especificidad de cada una de ellas descritas y su importancia en el buen funcionamiento de la función de control interno de la empresa, descripción que permite el análisis de los modelos de control en Comercio, destacando los actuales vulnerabilidades, identificadas mediante la aplicación de técnicas de investigación al personal comercial, permite la evaluación de sus resultados para crear criterios relacionados con el modelo de control empresarial, y definir conclusiones y recomendaciones como guía para implementar la mejora del modelo de control.Babahoyo: UTB-FAFI. 2022Caicedo Monserrate, Diana Lorena2022-10-18T04:52:13Z2022-10-18T04:52:13Z2022info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis39 p.application/pdfhttp://dspace.utb.edu.ec/handle/49000/12908esAtribución-NoComercial-SinDerivadas 3.0 Ecuadorhttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Técnica de Babahoyoinstname:Universidad Técnica de Babahoyoinstacron:UTB2022-10-19T08:01:09Zoai:dspace.utb.edu.ec:49000/12908Institucionalhttp://dspace.utb.edu.ec/Universidad públicahttps://utb.edu.ec/http://dspace.utb.edu.ec/oai.Ecuador...opendoar:02026-03-21T23:23:37.591762Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyotrue |
| spellingShingle | Control interno de los procesos administrativos del comercial Gran Hogar del cantón Babahoyo. Mastian Sisa, Leyton Santiago Control interno Proceso Modelo Evaluacion Componente |
| status_str | publishedVersion |
| title | Control interno de los procesos administrativos del comercial Gran Hogar del cantón Babahoyo. |
| title_full | Control interno de los procesos administrativos del comercial Gran Hogar del cantón Babahoyo. |
| title_fullStr | Control interno de los procesos administrativos del comercial Gran Hogar del cantón Babahoyo. |
| title_full_unstemmed | Control interno de los procesos administrativos del comercial Gran Hogar del cantón Babahoyo. |
| title_short | Control interno de los procesos administrativos del comercial Gran Hogar del cantón Babahoyo. |
| title_sort | Control interno de los procesos administrativos del comercial Gran Hogar del cantón Babahoyo. |
| topic | Control interno Proceso Modelo Evaluacion Componente |
| url | http://dspace.utb.edu.ec/handle/49000/12908 |