El control interno y su marco integrado como medio de seguridad razonable al cumplimiento del objetivo en empresas de comercio

This degree work is done after a preliminary analysis,where is considerable evident material losses and cash,because it has not established an adequate system of controls to regulate the operation of the different areas of the company.Other problems identified in this investigation make mention:Disorganization in the functional structure,loss of goods,collection on performing loans,lack of control in the operating system.As an alternative to the above the COSO III System with its components: control environment,risk assessment,control activities,onformation and conmunication and finally Monitoring,have aim to safeguard human,financial and material resources of the company.To support this research process,we use scientific methodology based on gathering information from publications indexed in where is argued the importance of establishing an internal control system in any organization,also there will be research techniques such as interview and observation for argue the various problems identified in the company.As a result of significant changes in the structure of the company,obtaining improvements in sales and service process is expected,which will strengthen the fulfillment ofits objectives.Finally,this paper recommends that the directors of the company under investigation,consider this proposal based on the implementation of the COSO III System as a means of reasonable assurance of controls to meet their goals.

• 第一著者: Arias Encalada, María Susana (author)
• フォーマット: bachelorThesis
• 言語: spa
• 出版事項: 2015
• 主題: CONTROL INTERNO; ESTRUCTURA ORGANIZACIONAL; SISTEMA COSO III; GESTIÓN ADMINISTRATIVA
• オンライン･アクセス: http://repositorio.utmachala.edu.ec/handle/48000/2941