Diseño de la gestión de auditoria interna en Fibras Nacionales S.A
Fecha
2016
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo investigativo trata el tema sobre el Diseño de la Gestión de Auditoría Interna en
Fibras Nacionales S.A., este proyecto tiene como objetivo principal mejorar el sistema del control
interno en la Compañía, de esta manera se podrá minimizar considerablemente los riesgos inherentes,
de control y de detección que existen actualmente en las operaciones de Fibras Nacionales S.A.,
además se podrá detectar en forma oportuna las amenazas del entorno social, económico y
tecnológico que rodea a la Compañía para una adecuada toma de decisiones por parte de la
Administración y la Junta General de Accionistas.
Nuestro proyecto fue fundado en base a las respectivas normas, reglamentos y disposiciones legales
que actualmente se encuentran vigentes en nuestro País, a continuación detallamos las principales:
• Código Tributario.
• Código Orgánico de la Producción, Comercio e Inversiones.
• Código del Trabajo.
• Ley de Compañías.
• Ley de Régimen Tributario Interno.
• Normas Internacionales de Información Financiera.
• Normas Internacionales de Auditoria.
• Normas COSO (Committee of Sposoring Organizations de la Treadway Commission); entre
otros.
En este proyecto se realizaron encuestas, entrevistas, check list entre otros procedimientos de
investigación que dieron como resultado la confirmación de las debilidades en los controles internos
de la Compañía, por ello llegamos a la conclusión de fortalecer este sistema de control interno por
medio de un Diseño de Gestión de Auditoría Interna para la Compañía.
This research project is about the design of the Internal Audit Management in Fibras Nacionales SA, this project has as main objective to improve the system of internal control in the Company, in this way it will be possible to considerably minimize the inherent risks of control And of detection that currently exist in the operations of Fibras Nacionales SA, in addition it will be possible to detect in a timely manner the threats of the social, economic and technological environment that surrounds the Company for an adequate decision making by the Administration and the General Meeting Of Shareholders. Our project was founded on the basis of the respective regulations, regulations and legal provisions currently in force in our country, as follows: • Tributary Code. • Organic Code of Production, Trade and Investment. • Work code. • Law of Companies. • Internal Tax Regime Law. • International Financial Reporting Standards. • International Auditing Standards. • COSO Standards (Committee of Sposoring Organizations of the Treadway Commission); among others. In this project, surveys, interviews and check lists were carried out, among other investigative procedures that resulted in the confirmation of weaknesses in the Company's internal controls. Therefore, we concluded to strengthen this internal control system by means of a Internal Audit Management Design for the Company.
This research project is about the design of the Internal Audit Management in Fibras Nacionales SA, this project has as main objective to improve the system of internal control in the Company, in this way it will be possible to considerably minimize the inherent risks of control And of detection that currently exist in the operations of Fibras Nacionales SA, in addition it will be possible to detect in a timely manner the threats of the social, economic and technological environment that surrounds the Company for an adequate decision making by the Administration and the General Meeting Of Shareholders. Our project was founded on the basis of the respective regulations, regulations and legal provisions currently in force in our country, as follows: • Tributary Code. • Organic Code of Production, Trade and Investment. • Work code. • Law of Companies. • Internal Tax Regime Law. • International Financial Reporting Standards. • International Auditing Standards. • COSO Standards (Committee of Sposoring Organizations of the Treadway Commission); among others. In this project, surveys, interviews and check lists were carried out, among other investigative procedures that resulted in the confirmation of weaknesses in the Company's internal controls. Therefore, we concluded to strengthen this internal control system by means of a Internal Audit Management Design for the Company.
Descripción
Palabras clave
AUDITORÍA, CONTTROL INTERNO, DISEÑO, GESTIÓN