Control interno contable para la compañía Serepor s.a. cantón Machala. año 2011

This research conducted in SEREPOR SA, located at Dr. Juan Enriquez Neck 221 / A. Gálvez and G. Cordova city of Machala, El Oro province, whose main function is to tow all types of boat of any tonnage: provides 24-hour care; berths / desatraques abartolamientos / desabartolamientos spring changes, among others. The evaluation of internal control of credit area has a confidence level of 77.77% which is considered the highest meaning that control risk is low, followed by evaluation of internal control The shopping area has a confidence level of 83.33% which is considered the highest which means that the risk is under control. Internal control of credit in the evaluation area has a confidence level of 70% which is considered the highest which means that the risk is low control in regard to the credit area presents a confidence level of 88.88% which is considered the highest which means that the risk is under control. In regard to the evaluation of internal control box area has a confidence level of 60% which is considered half meaning that control risk is medium, and internal control assessment area bank has a confidence level of 70% which is considered half which means that the risk is medium control. By the results we conclude that administrative procedures are carried out in line with current regulations and controls, but it was evident the existence of weaknesses in the area of Human Resources regarding staff training, in the area of Accounting in the structure of purchases and sales, due to the lack of supporting documentation of expenses and accounts receivable, and although the activities are framed in the current regulations governing the organization and there is a commitment by the level management to develop a system of appropriate and effective internal control, there are still weaknesses in the development of key processes that increase the likelihood of errors or fraud. For these reasons and after determining that the detected flaws pose no significant risk, it can be concluded that the internal control system prevailing in SEREPOR SA, effective, allowing managers have reasonable security on resource protection , achievement of corporate goals and integrity of financial information.

• Autor Principal: Rosas Álvarez, Milena Alexandra (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2013
• Subjects: Control interno; Compañía Serepor S.A.; Machala
• Acceso en liña: http://repositorio.uteq.edu.ec/handle/43000/5322