Control interno en el área de inventario en el Almacén "Súper Pato" del Cantón La Maná, Provincia de Cotopaxi, año 2020
Internal control focuses on the plan of the organization, methods and procedures that make the planning of the company and the control of operations easier to execute and in the same way promote operations to be more efficient The present investigation had as objective In general, to analyze the int...
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/27000/8525 |
| Ցուցիչներ: |
Ավելացրեք ցուցիչ
Չկան պիտակներ, Եղեք առաջինը, ով նշում է այս գրառումը!
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Ավելացրեք ցուցիչ | Ամփոփում: | Internal control focuses on the plan of the organization, methods and procedures that make the planning of the company and the control of operations easier to execute and in the same way promote operations to be more efficient The present investigation had as objective In general, to analyze the internal control in the inventory area in the Super Pato Warehouse of the Maná canton in the year 2020, based on the foundations of the COSO I model. For this purpose, it was necessary to use bibliographic, field and descriptive research and inductive methods, deductive and analytical, had a population owner manager, 12 employees and 350 customers. Through the situational diagnosis of the inventory area, critical points were identified such as not having a formal strategic direction, not having an organization chart, or a manual of functions that guide the actions of the personnel, which receives sporadic training, procedures have not been established. And general policies for the management of the inventory area, while the evaluation of internal control, using the COSO I methodology, reflected a moderate global confidence level with 61.66% and a low risk level with 38 .34% which were exposed through a final report with the findings and their respective recommendations. With the background of the previous diagnosis, the design of an internal control manual was proposed, which was made up of the mission, vision, individual and corporate values, as well as internal policies, a manual of functions and procedures that favor the efficient management of the Super Warehouse inventory. Duck. |
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