Análisis de la necesidad de implantar un modelo de control interno para la propiedad planta y equipo en la Cia Resiquim S.A. aplicado en los periodos 2012 y 2013
Fecha
2015
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Universidad Estatal de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de tesis, “Análisis de la necesidad de implantar un modelo de Control Interno para la Propiedad, Planta y Equipo en la Cía. RESIQUIM S.A. aplicado en los periodos 2012 y 2013”, presenta el caso de una empresa que tiene inconvenientes en la aplicación del Control Interno en la Administración de las Propiedades, Planta y Equipo. El Control Interno en todo tipo de organización es fundamental, porque permite determinar la manera cómo se están realizado los diferentes procesos sometidos a análisis, en especial en un rubro tan sensible como este, para que en caso de ser necesario se realice de manera oportuna la aplicación de medidas correctivas, considerando que sin el debido seguimiento de su administración puede ocasionar situaciones desfavorables de diversas magnitudes por lo general financieras; es por este motivo que se justifica la realización de esta investigación, buscando cumplir su objetivo de diagnosticar el proceso de Control Interno llevado a cabo en esta institución. Para la realización de este proyecto se aplicó un esquema de trabajo que incluía una investigación de campo, entrevistas a funcionarios y encuestas, considerando que la elaboración de las preguntas realizadas a la muestra fueron seccionadas de tal forma que sea ejecutable la tabulación de los resultados según los elementos del COSO 2013 y con las cuales fue factible recolectar, organizar y analizar la información obtenida según las necesidades de la investigación. Finalmente se concluyó con determinar las posibles causas que generan la problemática en esta empresa.
This Research, "Analysis of the need to implement a model of Internal Control for Property, Plant and Equipment Co. RESIQUIM S.A. applied in 2012 and 2013 periods". It presents the case of a company that has problems regarding the implementation of Internal Control in the Administration of Property, Plant and Equipment; Internal Control in all types of organization is crucial, because it allows to determine the way of how was developed the different processes under analysis, especially in this sensitive area, so that if necessary it is carried out timely implementation of corrective measures, considering that without proper monitoring its administration may cause disadvantages of various scales usually financial, it is for this reason that the realization of this thesis is justified; seeking to fulfill its goal of diagnosing the internal control process carried out in this institution. To carry out this research was applied to a work scheme that included field research and interviews with officials and surveys, considering that the development of the questions asked to the sample were sectioned so that it is possible to analyze the results according to the elements of the COSO 2013, it was possible to collect, organize and analyze the information obtained to the needs of research, we finally concluded with identifying possible root causes of problems.
This Research, "Analysis of the need to implement a model of Internal Control for Property, Plant and Equipment Co. RESIQUIM S.A. applied in 2012 and 2013 periods". It presents the case of a company that has problems regarding the implementation of Internal Control in the Administration of Property, Plant and Equipment; Internal Control in all types of organization is crucial, because it allows to determine the way of how was developed the different processes under analysis, especially in this sensitive area, so that if necessary it is carried out timely implementation of corrective measures, considering that without proper monitoring its administration may cause disadvantages of various scales usually financial, it is for this reason that the realization of this thesis is justified; seeking to fulfill its goal of diagnosing the internal control process carried out in this institution. To carry out this research was applied to a work scheme that included field research and interviews with officials and surveys, considering that the development of the questions asked to the sample were sectioned so that it is possible to analyze the results according to the elements of the COSO 2013, it was possible to collect, organize and analyze the information obtained to the needs of research, we finally concluded with identifying possible root causes of problems.
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Palabras clave
PROPIEDAD, PLANTA Y EQUIPO, ADMINISTRACIÓN, CONTROL INTERNO