Control interno basado en coso I y su incidencia en la operatividad financiera de la cooperativa interprovincial de transporte de pasajeros Valencia. año 2018
The present investigation evaluates the incidence of the internal control based on COSO I in the Interprovincial Cooperative of Transport of Passengers Valencia in the year 2018. This tool contributes to the analysis on the verification of the effectiveness of the financial operative management of t...
Wedi'i Gadw mewn:
| Prif Awdur: | |
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| Fformat: | bachelorThesis |
| Iaith: | spa |
| Cyhoeddwyd: |
2019
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| Pynciau: | |
| Mynediad Ar-lein: | http://repositorio.uteq.edu.ec/handle/43000/6041 |
| Tagiau: |
Ychwanegu Tag
Dim Tagiau, Byddwch y cyntaf i dagio'r cofnod hwn!
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Ychwanegu Tag | Crynodeb: | The present investigation evaluates the incidence of the internal control based on COSO I in the Interprovincial Cooperative of Transport of Passengers Valencia in the year 2018. This tool contributes to the analysis on the verification of the effectiveness of the financial operative management of the Cooperative of Transports, was able to detect the acceptable effectiveness in the collection process in 2018 with 98% in relation to 2017 with 84%, which represents an increase in revenue of 14% in the income account of the frequency in the open units, in the closed units, the effectiveness indicator in 2018 is 69%, which represents a low effectiveness, in relation to 2017 with 89% of revenues collected from monthly contribution quotas, which means a decrease of 20% in based on their information reports generated in the period evaluated under review, analysis and interview techniques, the cooperative has 67 active active members, the account with the highest representativeness in revenue is collection through membership fees, in turn has detailed sub-accounts in collections for fixed items: mobile frequency, social protection, unit accident insurance, accident funds to third parties, while Variable concepts are determined monthly and are known as pro-rata values: freight or transfer of personnel, differentiated services, purchase of fees in terrestrial terminals, transaction expenses, warranty services and leasing of offices, negotiations with the National Transit Agency, in the area of collection the results of the internal control questionnaire showed a level of confidence of 72% and a level of risk of 28%, giving a moderate level of risk, it is advisable to improve the internal control, its investments and expansion in the market. |
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