Control interno de la Bananera Reybanpac de la parroquia San Juan, período 2022.

Internal control is a fundamental aspect of the efficient operation of any organization. It consists of a set of processes, policies, and procedures designed to ensure that the entity achieves its objectives efficiently, complies with laws and regulations, protects its assets, and maintains integrity in its operations. Moreover, it plays a crucial role in decision-making and financial management by minimizing errors in achieving business goals and improving resource allocation. However, when an effective control environment is not established or necessary evaluations are not carried out, risks arise in operational and financial areas. This issue becomes evident in the case of the Reybanpac Banana Farm, located in the province of Los Ríos, Ecuador. In this company, the lack of effective controls and the absence of audits in the Warehouse Department have generated significant obstacles in the execution of productive operations. This highlights critical internal issues related to internal control and inventory management. The main objective of this case study is to evaluate internal control in Reybanpac during the year 2022. It focuses on identifying control risk in the Warehouse Department and internal deficiencies affecting inventory management. The research falls within the framework of Financial, Administrative, Tax, and Control Management, with a specific focus on the subline of Audit and Internal Control. Through this study, it aims to provide recommendations based on standardized internal control methods to enhance the efficiency and financial health of the organization.

• Үндсэн зохиолч: Campoverde Torres, Fernando Álvaro (author)
• Формат: bachelorThesis
• Хэвлэсэн: 2023
• Нөхцлүүд: Control interno eficiente; Gestión de inventarios; Riesgo de control
• Онлайн хандалт: http://dspace.utb.edu.ec/handle/49000/15099