Análisis de un programa de control interno en búsqueda de mejorar el proceso de producción de la empacadora Servijunior S.A.
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2015
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El control interno nace por la escasez de medidas y reglas que le permitan a la empresa evaluar la eficiencia y eficacia de sus operaciones y funciones diarias que de cierta manera obstaculicen el logro de sus objetivos, a su vez que le permite prevenir posibles situaciones de fraude y error mediante la prevención y protección de sus recursos materiales y financieros. Las pequeñas y medianas empresas no cuentan con controles internos adecuados, debido a que gran parte de ellas son empresas familiares, en la mayoría de los casos, carecen de la formalidad de una organización adecuada a sus necesidades además de la falta de manuales de procedimientos y de políticas los mismos que no son conocidos por todos los integrantes de la empresa. Mediante una indagación corroborativa enfocada a los procesos de negocio de la Compañía, se evidencio que sus inconvenientes de control interno se centran en el área de producción y bodega; motivo por el cual realizamos pruebas sustantivas y de control, donde obtuvimos evidencia que sus colaboradores no cumplen con los procedimientos adecuados para realizar su labor debido a que no poseen un manual de funciones y procesos; razón por lo cual concluimos que los controles que actualmente se encuentran establecidos no operan eficazmente. No basta con implementar un sistema de control interno de alta calidad si el mismo no opera eficazmente a lo largo del tiempo y mucho menos si no es aplicado de manera efectiva, lo cual puede ocasionar que los niveles de riesgos aumenten de tal forma que no se garantice la continuidad de las compañías.
Internal control is born by the lack of measures and rules that will enable the company to assess the efficiency and effectiveness of its operations and daily functions in some way hinder the achievement of its objectives, in turn allowing you to prevent possible fraud and error through prevention and protection of their material and financial resources. Small and medium enterprises do not have adequate internal controls, because most of them are family businesses, in most cases, lack of formality adequate to their needs organization and the lack of standard operating procedures and the same policies that are not known by all members of the company. Through a corroborative inquiry focused on the business processes of the Company, it was evident that their internal control problems focus on the production area and cellar; why we make substantive and control tests, where we obtained evidence that their partners do not comply with the proper procedures to do their work because they do not have a manual functions and processes; reason therefore conclude that the controls that are currently established not operate effectively. Not enough to implement an internal control system of high quality if it does not operate effectively over time and much less if it is not applied effectively, which may result in risk levels increase so that not ensure continuity of the companies.
Internal control is born by the lack of measures and rules that will enable the company to assess the efficiency and effectiveness of its operations and daily functions in some way hinder the achievement of its objectives, in turn allowing you to prevent possible fraud and error through prevention and protection of their material and financial resources. Small and medium enterprises do not have adequate internal controls, because most of them are family businesses, in most cases, lack of formality adequate to their needs organization and the lack of standard operating procedures and the same policies that are not known by all members of the company. Through a corroborative inquiry focused on the business processes of the Company, it was evident that their internal control problems focus on the production area and cellar; why we make substantive and control tests, where we obtained evidence that their partners do not comply with the proper procedures to do their work because they do not have a manual functions and processes; reason therefore conclude that the controls that are currently established not operate effectively. Not enough to implement an internal control system of high quality if it does not operate effectively over time and much less if it is not applied effectively, which may result in risk levels increase so that not ensure continuity of the companies.
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ANÁLISIS ECONÓMICO, CONTROL PRESUPUESTARIO, INGENIERÍA DE LA PRODUCCIÓN, CONTABILIDAD