Control interno y su incidencia en la toma de decisiones en el departamento de cobranzas de la Empresa Eurocréditos, del Cantón La Maná. Año 2021
Nowadays, internal control is an indispensable tool in the execution of processes focused on achieving an optimum level of efficiency and effectiveness. It allows to identify inconsistencies and to apply preventive or corrective measures that optimize the operability of the companies. The objective...
Պահպանված է:
| Հիմնական հեղինակ: | |
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| Այլ հեղինակներ: | |
| Ձևաչափ: | bachelorThesis |
| Լեզու: | spa |
| Հրապարակվել է: |
2022
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| Խորագրեր: | |
| Առցանց հասանելիություն: | http://repositorio.utc.edu.ec/handle/27000/8499 |
| Ցուցիչներ: |
Ավելացրեք ցուցիչ
Չկան պիտակներ, Եղեք առաջինը, ով նշում է այս գրառումը!
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Ավելացրեք ցուցիչ | Ամփոփում: | Nowadays, internal control is an indispensable tool in the execution of processes focused on achieving an optimum level of efficiency and effectiveness. It allows to identify inconsistencies and to apply preventive or corrective measures that optimize the operability of the companies. The objective of this research is to evaluate the internal control and its impact on the decision-making process of the collection department of the company Eurocréditos del cantón La Maná, year 2021. For this purpose, it was necessary to apply a methodology that includes a non-experimental field research, mixed (qualitative-quantitative), descriptive in nature. The data collection instrument applied was a survey of a total population of 4 employees of the collections department. Also, an internal control evaluation was carried out through a questionnaire based on the COSO III methodology: "Integrated Risk Control Framework", through five components and 17 principles. The methodology applied allowed us to identify substantial weaknesses in terms of structure, hierarchy and responsibilities, as well as inefficient control procedures and activities that interfere in the planning and achievement of objectives, reducing the level of efficiency. The internal control evaluation showed a risk level of 28.70% and a confidence level of 71.30%, which reflects a difficulty of internal control in the collection department. Due to the importance that this area represents in the achievement of the global objectives and in the company's results, an internal control manual is proposed as a solution that contributes to the improvement of processes and the achievement of objectives in favor of the company's development. |
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