Control interno en el área de inventarios en la empresa “FERROMAX S.A” del cantón La Maná, provincia de Cotopaxi, periodo 2021.
The elaboration of the current investigation has as objective to elaborate an Internal Control Model in the inventory area to be able of establishing its impact in the company FERROMAX S.A in La Maná canton, period 2021. As part of the methodology used, the inductive, deductive, and analytical metho...
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| 格式: | bachelorThesis |
| 語言: | spa |
| 出版: |
2023
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| 主題: | |
| 在線閱讀: | http://repositorio.utc.edu.ec/handle/27000/10194 |
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添加標簽 | 總結: | The elaboration of the current investigation has as objective to elaborate an Internal Control Model in the inventory area to be able of establishing its impact in the company FERROMAX S.A in La Maná canton, period 2021. As part of the methodology used, the inductive, deductive, and analytical methods were used. The types of research were: applied, bibliographic, field, and qualitative research. To diagnose the current situation in the company's inventory area, the internal control questionnaire COSO I was applied, based on the components of Control Environment, Risk Assessment, Control Activities, Information and Communication, and Supervision. The application of the COSO I questionnaire reflects that the level of confidence calculated in a consolidated manner and whose corresponds to all the components of the internal control questionnaire COSO I, was 90%, it means to be located in the HIGH range, while the level of the calculated risk was 10%, it means to be located in the LOW range. Finally, as a proposal, an internal control model was designed for the inventory area of the company FERROMAX S.A. It is concluded that the company does not have internal control procedures in the inventory area. The proposal of an internal control model for the inventory area is recommended. |
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