Control interno basado en coso I y su incidencia en la operatividad del departamento de talento humano de la compañía agrícola AGRIMOT S.A. año 2017-2018

The investigation was carried out to the internal control system based on COSO I and its impact on the operability of the department of human talent, at present the companies are regulated by a series of rules to ensure the effectiveness of the operations, in order to comply With the laws and regulations applied in the environment that carry out its activities, in recent years the production and export has been affected by several factors, which range from the operational processes to the work carried out in the field, influenced by the bad practice in the selection and incorporation of the personnel, the lack of qualification and training, the ignorance of the manual of functions, the inadequate registry in the Ecuadorian Institute of Social Security. This is where the need arose to propose as a general objective “To evaluate the incidence of the internal control system based on Coso I in the operability of the human talent department of the AGRIMONT S.A Agricultural Company” It was necessary to resort to information from several authors, types and research methods such as: exploratory, descriptive, inductive and deductive method. The internal control evaluation as a result issues a report with partial conclusions and recommendations addressed to the administration, highlighting the importance of an internal control department, poor conditions within the human talent department and poor planning of activities, the same as they will contribute to improve administrative and control processes. Keywords: Management, human talent, Internal control, control components, coso report

• 第一著者: Bravo Zambrano, Alfredo Alejandro (author)
• フォーマット: bachelorThesis
• 言語: spa
• 出版事項: 2018
• 主題: Gestión, talento humano, control interno; Componentes de control, informe coso
• オンライン･アクセス: http://repositorio.uteq.edu.ec/handle/43000/6087