Diseño de un sistema de control interno en la empresa de servicios WAS ALBÁN CÍA. LTDA. de la ciudad de Latacunga.
Services of "WAS ALBÁN" Cía. Ltda. Is a company that is dedicated to providing civil works, electrical maintenance and gardeners services in the city of Latacunga, the main weakness found is the lack of organizational charts, manuals of functions and procedures, which clearly and simply re...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2020
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| Online Access: | http://repositorio.utc.edu.ec/handle/27000/5785 |
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Add Tag | Summary: | Services of "WAS ALBÁN" Cía. Ltda. Is a company that is dedicated to providing civil works, electrical maintenance and gardeners services in the city of Latacunga, the main weakness found is the lack of organizational charts, manuals of functions and procedures, which clearly and simply reflect the structure of the organization, the main functions, activities and relationship between jobs. The present integrative project was oriented to the design of an internal control system that becomes an efficient tool, providing the necessary methods and procedures to safeguard assets and verify the reliability of information. For this purpose it was necessary to carry out a descriptive research and non-experimental field design that allowed us to directly observe the object of study without changing it or intervening in it, describing the facts as they happened by gathering observations that are presented as weaknesses and control risks, through data collection techniques such as observation and interview through primary and secondary sources, physical and digital, which is reflected as scientific support. For the evaluation of internal control, it was essential to apply the COSO methodology, selecting version III of the year 2013 as the most appropriate since its framework is extended from the vision of internal control and risk management not only limited to financial information but also covers any type of information providing greater coverage to the risks that organizations face in today's changing and complex business context. The result of the research is the proposed internal control system that will provide useful intellectual leadership in decision-making aimed at improving business risk management, achieving process efficiency, greater clarity, reliability of the information generated and orientation of efforts towards the achievement of objectives |
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