Propuesta de mejora del control interno basado en el modelo Coso en Ventascorp S.A.
Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En los últimos años debido a los cambios rápidos como: la tecnología, el entorno, la
competencia, entre otros; las entidades se han visto en la necesidad de implementar y mejorar su sistema de control interno, no solo en la parte financiera – contable sino en la gestión y dirección de tal manera que se pueda cumplir con todos los objetivos deseados. El presente trabajo tiene como objetivo implementar mejoras en el sistema de Control Interno en la empresa privada VENTASCORP S.A. domiciliada en Quevedo – Ecuador, dedicada a la
venta al por mayor y menor de alimentos, bebidas y tabaco en las tiendas de abarrote. El
diagnóstico de la situación actual de la empresa se la realizó tomando como base los
parámetros especificados por el Informe COSO, con la finalidad de proponer ajustes al
nombrado sistema de acuerdo a las necesidades y falencias del negocio. Las técnicas de
recolección de información utilizadas fueron: Entrevistas Estructuradas: que se caracterizan
por estar rígidamente estandarizadas, para este tipo de entrevista se elaboró un formulario de
preguntas que deben ser planteados a los participantes en el mismo orden. Entrevistas No
Estructuradas: son más flexibles y abiertas, su contenido, orden, profundidad y formulación
se encuentran por entero en manos del entrevistador. Observación: que tiene como propósito
recopilar información empírica sobre la realidad del fenómeno y tiene como ventaja estudiar
los comportamientos tal y como ocurren en su ambiente natural. Como producto de este
estudio se diseñó una propuesta de mejora del control interno basado en el Informe COSO
para disminuir los riesgos y proporcionar a la Administración una herramienta para una
acertada toma de decisiones.
In the last years due to the rapid changes as: the technology, the environment, the competition, between others; the entities have been seen in the need to help and improve his system of internal, not alone control in the financial part - countable but in the management and direction in such a way that it could expire with all the wished aims. The present work has as aim implement improvements in the system of Internal Control in the private company VENTASCORP S.A. domiciled in Quevedo – Ecuador, it devotes to the wholesale and minor of food, drinks and tobacco in the shops of food shop. The diagnosis of the current situation of the company is it performed taking as base them parameters specified by the Report COSO, with the purpose of propose adjustments to the system according to them needs and flaws of the business. The techniques of collection of information used were: Structured interviews: that are characterized for being rigidly standardized, for this type of interview there elaborated a form of questions that must be raised the participants in the same order. Interviews not structured: are more flexible and open, its contents, order, depth and formulation is found by whole in hands of the interviewer. Observation: that has as intention compile empirical information about the reality of the phenomenon and has as advantage study the behaviors as they happen in their natural environment. As a result of this study designed a proposal of improvement of the internal control to reduce risks and provide the administration with a tool for a successful decision-making.
In the last years due to the rapid changes as: the technology, the environment, the competition, between others; the entities have been seen in the need to help and improve his system of internal, not alone control in the financial part - countable but in the management and direction in such a way that it could expire with all the wished aims. The present work has as aim implement improvements in the system of Internal Control in the private company VENTASCORP S.A. domiciled in Quevedo – Ecuador, it devotes to the wholesale and minor of food, drinks and tobacco in the shops of food shop. The diagnosis of the current situation of the company is it performed taking as base them parameters specified by the Report COSO, with the purpose of propose adjustments to the system according to them needs and flaws of the business. The techniques of collection of information used were: Structured interviews: that are characterized for being rigidly standardized, for this type of interview there elaborated a form of questions that must be raised the participants in the same order. Interviews not structured: are more flexible and open, its contents, order, depth and formulation is found by whole in hands of the interviewer. Observation: that has as intention compile empirical information about the reality of the phenomenon and has as advantage study the behaviors as they happen in their natural environment. As a result of this study designed a proposal of improvement of the internal control to reduce risks and provide the administration with a tool for a successful decision-making.
Descripción
Palabras clave
Sistema de Control Interno, Modelo COSO, Entidad, Propuesta de Mejora