Control interno y su incidencia en la prevención del riesgo contable en la empresa agro Smart. cantón Buena Fe. año 2022

The present investigation was based on evaluating the accounting risk and its impact on the internal control of the company Agro Smart Gaibor of the Buena Fe canton in the year 2022, since it was identified that internal control plays a crucial role and is of utmost importance. so that it contributes to the timely prevention of possible irregularities in the accounting records. In turn, an exhaustive analysis of the company's organizational structure and accounting procedures was carried out. From this starting point, it became evident that, in the absence of effective internal control, accounting vulnerabilities increased significantly. With respect to entities dedicated to the sale of agricultural inputs, they have reacted to the importance of having internal control that contributes to the timely prevention of possible irregularities in accounting records. The investigation made it possible to detect the shortcomings of the procedures carried out in the entity, collecting first-hand material, so that it contributes to the prevention and timely detection of possible fraud or irregularities in the accounting records. Inductive and deductive methods were used to obtain information. The results allowed us to identify the key to improving the application of internal control and its impact on accounting risk.

• Hlavní autor: Marquínez Riofrio, María Leticia (author)
• Médium: masterThesis
• Jazyk: spa
• Vydáno: 2024
• Témata: Prevención; Fraude; Insumos agrícolas; Estados financieros; Iindicadores financieros
• On-line přístup: https://repositorio.uteq.edu.ec/handle/43000/7647