Planificación del control interno contable para TRINYFRESH S.A. basado en caso III
Fecha
2017
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo se basa en la ausencia de un sistema de control interno en la Empresa
Exportadora Trinyfresh S.A. ubicada en la ciudad de Guayaquil, por cuanto este proyecto tiene
como objetivo proponer un Manual de control interno basado en COSO III que permita manejar
las actividades bajo lineamientos y parámetros, logrando un mejor desempeño en el área
contable-financiero.
La investigación que se aplicó es de tipo descriptivo y explicativo. Además, aplicamos la
entrevista como técnica de investigación, elaborando un cuestionario basándonos en los cinco
componentes del COSO III, con el fin de conocer los riesgos y detectar problemas en el área
contable-financiero. Los resultados obtenidos en la investigación indican que hay inexistencia de
control. Se concluye que es importante la creación de un manual de control interno enfocado en
el modelo COSO III, mismo que al aplicarse de manera correcta mejorará los procesos del área
contable-financiera.
The present investigation is based on the absence of an internal control system in the Trinyfresh S.A. Located in the city of Guayaquil, because this project aims to propose an Internal Control Manual based on COSO III that allows managing activities under guidelines and parameters, achieving a better performance in the accounting-financial area. The research that was applied is descriptive and explanatory. We also applied the interview as a research technique, elaborating a questionnaire based on the five components of COSO III, in order to know the risks and detect problems in the accounting-financial area. The results obtained in the investigation indicate that there is no control. It is concluded that it is important to create an internal control manual focused on the COSO III model, which, when properly applied, will improve the processes of the accounting-financial area.
The present investigation is based on the absence of an internal control system in the Trinyfresh S.A. Located in the city of Guayaquil, because this project aims to propose an Internal Control Manual based on COSO III that allows managing activities under guidelines and parameters, achieving a better performance in the accounting-financial area. The research that was applied is descriptive and explanatory. We also applied the interview as a research technique, elaborating a questionnaire based on the five components of COSO III, in order to know the risks and detect problems in the accounting-financial area. The results obtained in the investigation indicate that there is no control. It is concluded that it is important to create an internal control manual focused on the COSO III model, which, when properly applied, will improve the processes of the accounting-financial area.
Descripción
Palabras clave
CONTROL INTERNO, RIESGO, PLANIFICACIÓN