Factores relevantes de la información financiera para disminuir riesgos en la toma de decisiones, utilizando el Método coso ii para la empresa Inatra s.a
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2017
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El presente estudio de caso se realizó en la Industria Andina de Transformadores S.A., para
identificar los riesgos relevantes de la información en los procesos, los factores que tienen
implicación multidimensional y que afectan el curso normal de las operaciones de la empresa
y la consecución del cumplimiento de los objetivos en la toma de decisiones, utilizando la
herramienta COSO II, así como un profundo análisis financiero. El trabajo se basó mediante
un estudio empírico, en base a técnicas e instrumento dados a través un cuestionario de 67
preguntas realizadas a manera de entrevista a los jefes departamentales de la organización,
estas preguntas eran cerradas y con una escala de Likert; a su vez se realizó el análisis del
entorno mediante el Modelo de las Cinco Fuerzas de Porter en el cual se definió la amenaza
de los nuevos entrantes, el poder negociador de proveedores, la amenaza de productos
sustitutos, y el poder negociador de los clientes; la matriz Boston Consulting Group en donde
se definió la participación relativa, la cuota de crecimiento de la empresa y la competencia; la
matriz FODA; la Matriz de la Evaluación de los Factores Externos e Internos para conocer el
peso que estos representan para la organización en base a su FODA; el análisis financiero
mediante las razones y análisis vertical y horizontal; la evaluación de riesgos mediante un
análisis de frecuencia e impacto en los procesos de apoyo, estratégico y misionales y las
perspectivas para dar un peso a los riesgos y establecer el cuadro de mando integral y la
semaforización. Además se realizó la evaluación del control interno mediante la ejecución de
la herramienta COSO II, en donde se definieron los componentes, la desagregación de los
factores y la interrelación multidimensional con los objetivos de cumplimiento, estratégicos,
operacionales y de reportes financieros.
The present study was carried out in the Andean Industry of Transformers SA, to identify the relevant risks of information in the processes, the factors that have multidimensional implication and that affect the normal course of the operations of the company and the achievement of compliance Of the objectives in the decision making, using the tool COSO II, as well as a deep financial analysis. The work was based on an empirical study, based on techniques and instrument given through a questionnaire of 67 questions made as an interview to the departmental heads of the organization, these questions were closed and with a Likert scale; The analysis of the environment was carried out using the Porter's Five Forces Model, which defined the threat of new entrants, the bargaining power of suppliers, the threat of substitute products, and the negotiating power of customers; The Boston Consulting Group where the relative share, the company's growth rate and the competition were defined; The SWOT matrix; The matrix of the Evaluation of External and Internal Factors to know the weight they represent for the organization based on their SWOT; Financial analysis through vertical and horizontal rationale and analysis; Risk assessment through a frequency and impact analysis of the strategic, missionary and support processes and the perspectives to give weight to the risks and establish the balanced scorecard and semaforización. In addition, the internal control evaluation was performed through the implementation of the COSO II tool, which defined the components, factor disaggregation and multidimensional interrelationship with compliance, strategic, operational and financial reporting objectives.
The present study was carried out in the Andean Industry of Transformers SA, to identify the relevant risks of information in the processes, the factors that have multidimensional implication and that affect the normal course of the operations of the company and the achievement of compliance Of the objectives in the decision making, using the tool COSO II, as well as a deep financial analysis. The work was based on an empirical study, based on techniques and instrument given through a questionnaire of 67 questions made as an interview to the departmental heads of the organization, these questions were closed and with a Likert scale; The analysis of the environment was carried out using the Porter's Five Forces Model, which defined the threat of new entrants, the bargaining power of suppliers, the threat of substitute products, and the negotiating power of customers; The Boston Consulting Group where the relative share, the company's growth rate and the competition were defined; The SWOT matrix; The matrix of the Evaluation of External and Internal Factors to know the weight they represent for the organization based on their SWOT; Financial analysis through vertical and horizontal rationale and analysis; Risk assessment through a frequency and impact analysis of the strategic, missionary and support processes and the perspectives to give weight to the risks and establish the balanced scorecard and semaforización. In addition, the internal control evaluation was performed through the implementation of the COSO II tool, which defined the components, factor disaggregation and multidimensional interrelationship with compliance, strategic, operational and financial reporting objectives.
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CONTROL, RIESGO, FINANCIERO, COSO II, MATRIZ EFE, MATRIZ EFIMATRIZ BOSTON CONSULTING GROUP, SISTEMA DUPONT