El control interno contable de los inventarios y su aporte a la razonabilidad de los estados financieros
This document aims to improve internal control of inventories in the company's production of shrimp Pesquera Santa Ana Cia Ltda. To which created an Internal Control Manual. The literature review was used to analyze theoretically the issue of internal control. Diagnosis using observation techni...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2015
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| Matèries: | |
| Accés en línia: | http://repositorio.utmachala.edu.ec/handle/48000/2983 |
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Afegir etiqueta | Sumari: | This document aims to improve internal control of inventories in the company's production of shrimp Pesquera Santa Ana Cia Ltda. To which created an Internal Control Manual. The literature review was used to analyze theoretically the issue of internal control. Diagnosis using observation techniques, documentaries, and surveys which were analyzed was performed, taking into account the procedures and methodologies of other manuals related to the subject, applied to our country and account inventories. The document is divided into three chapters: Diagnosis of the Target Group, integrating proposal, feasibility evaluation; In Chapter 2 is the design of the Internal Control Manual of inventories account. According to studies by the requirements of the company it concludes with the design of the Internal Control Manual in accordance with the features that the company needs. It is appropriate to propose to the shareholders the implementation of the Internal Control Manual and continue his development in order to improve it. The bibliography includes books, scientific journals. |
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