Control interno a cuentas por cobrar y su incidencia en la liquidez de la empresa automotores latinoamericanos S.A Autolasa, cantón Guayaquil, año 2014

This project was conducted in Company Automotores Latinoamericanos S.A. Autolasa is located at Av. Pedro Menendez Gilbert and Plaza Dañin in Guayaquil, despite the decrease in imports and high tariffs lead to low sales, among others. The person who is responsible for the company is Mr. Wilson Galarza General Manager of the Company Autolasa. The main objective of the audit is to evaluate the internal control of accounts receivable and their impact on the liquidity of the company, the test used methods such as descriptive, analytical and systemic and statistical began to get information from the company, This interview techniques and survey was also applied, this means information was obtained in a quick and timely credit department. To know the department and to apply the techniques and procedures problems were identified, with the necessary documentation theories sought, in books, magazines, internet, thesis, as well as current standards in the country NIA, NAGAS, IAS, IFRS, Internal Control based at Coso report, with the aim of knowing the issues related to the project and be consistent in issuing the report with the respective conclusions and recommendations. In assessing the breach in daily with the confidence level of 75% moderate and high confidence level of 25% under the work was evident, no monthly updates of customers with a confidence level of 33.33% and low a risk level of 66.67%, moderate. This work has Audit Risk 1.46% is an acceptable risk in the completion of this project, also it showed that the company has a working capital of $ 3'320.228, 10 and a degree of liquidity of $ 1.19 this means that the company is $ 1.00 per $ 0.19 extra to cover its debt. He could also determine the effectiveness and reliability of financial information is not evaluated, this reference is directed updates doubtful accounts of payment, the collection and comparison of balances. These events led to the shareholders to make decisions to mitigate non-payment risks and the implementation of personalized customer service have now achieved the effectiveness of operations.

• Hovedforfatter: Párraga Peralta, Lorena Magdalena (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2016
• Fag: Control interno; Cuentas por cobrar; Incidencia en la liquidez; Automotores
• Online adgang: http://repositorio.uteq.edu.ec/handle/43000/1333