La gestión de riesgos y su incidencia en el control interno del área financiera en la empresa Eduflor s.a ubicada en el barrio Chaguana de la parroquia Aláquez cantón Latacunga de la provincia de Cotopaxi
The present investigation is carried out with the purpose of evaluating the risk management for the strengthening of the internal control in the financial area of the company EDUFLOR S.A. Located in the city of Latacunga Province of Cotopaxi. Currently the company EDUFLOR S.A. Shows growth at the or...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2017
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| Subjects: | |
| Online Access: | http://repositorio.utc.edu.ec/handle/27000/3737 |
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Add Tag | Summary: | The present investigation is carried out with the purpose of evaluating the risk management for the strengthening of the internal control in the financial area of the company EDUFLOR S.A. Located in the city of Latacunga Province of Cotopaxi. Currently the company EDUFLOR S.A. Shows growth at the organizational level. The risk analysis showed the probability and vulnerability of one or several threats in the processes involved in the financial area and through the analysis of internal control the level of security and confidence in the management of accounting information was diagnosed in financial area. The research process presents a qualitative and quantitative approach, because it measures the characteristics between the variables and evaluates them with the purpose of identifying the degree of relationship between the 2 variables, the information search modality is field since it searches the information instead of facts and bibliographical because it supports the information with theoretical bases, the level of research, is descriptive since it analyzes an environment and relates it to the subject of study and explanatory because it looks for elements and structures that support the analysis of the result. It was evidenced the association of the variables of study, the risk with the internal control and the impact of the risk and the vulnerability of the internal control before an act of insecurity present in the processes that cover the financial area. In addition, it was considered the importance of the information of organizational documents that allow and facilitate the process of analysis of the environment for the identification of risks. |
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