“El control interno y su influencia en la toma de decisiones en la EMAPAV-EP del Cantón Valencia de la provincia de los Ríos periodo 2020-2021”
The purpose of this research work is to prepare a manual of functions and procedures in the EMAPAV-EP company. It is presented as a proposal for improvement in the collection area, considering those inherent to the management of the petty cash account, general cash, banks and accounts receivable. Th...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2021
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| Matèries: | |
| Accés en línia: | http://repositorio.utc.edu.ec/handle/27000/7271 |
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Afegir etiqueta | Sumari: | The purpose of this research work is to prepare a manual of functions and procedures in the EMAPAV-EP company. It is presented as a proposal for improvement in the collection area, considering those inherent to the management of the petty cash account, general cash, banks and accounts receivable. The manuals are tools that detail policies and procedures to carry out the programmed activities. The research is of descriptive type which allowed to identify the origin of the problem and applied because through the evaluation of the internal control questionnaire that was conducted within the company EMAPAV-EP through the 5 components of the COSO I which is the Control Environment, Risk Assessment, Control Activity, Information and Communication Supervision and Monitoring was obtained a total rating of a confidence level of 61% and the risk level of 39% , improvement strategies were applied. Relevant information on the company's problems was collected through techniques such as the internal control questionnaire, the SWOT matrix, and interviews with those involved to learn about the company's current situation. Finally, as a proposal, we proceed to the elaboration of a manual of functions and procedures in the collection area that will allow to keep an updated record of the procedures that are executed in the area, in addition to determining the conclusions that have been reached in the investigation, at the same time we propose recommendations so that its collaborators can take actions for its application in the company. |
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