Diseño de control interno según caso para los servicios contables FIAC S.A.
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente estudio tiene como objetivo general diseñar un manual de control interno para
el departamento contable en la empresa FIAC S.A. con la finalidad de optimizar los servicios
contables al año 2017 como un aporte a la empresa, mediante una herramienta confiable y de
gran aplicación mundial para lograr armonía en el ambiente de trabajo con la mejora de la
eficiencia y del compromiso del recurso humano. La situación actual de la empresa era
complicada debido a los problemas existentes en el departamento contable como la
ineficiencia de los procesos y la insatisfacción de los clientes por la entrega de los trabajos a
destiempo, causando problemas en la operatividad de la empresa como un uso excesivo de
recursos económicos. En primer lugar se estableció los principales conceptos en torno al
modelo COSO III y su impacto en la mejora de los procesos dentro de las compañías así
como también se enunció sus ejes y principales características, la metodología que se aplicó
para el estudio tuvo un enfoque mixto que permitió desarrollar una investigación descriptivaanalítica
documental y de campo. Como propuesta para esta problemática se plantea cinco
estrategias basadas en los cinco principios del modelo COSO III como la elaboración de un
manual de control interno, la elaboración del organigrama de la empresa, mejoras al flujo de
información y la asignación de funciones a los miembros del departamento contable de FIAC
S.A., se establece que con la adopción del manual la empresa incremente su utilidad en un
porcentaje cercano al 70%.
The present study has as general objective to design an internal control manual for the accounting department in the company FIAC S.A. with the purpose of optimizing the Accounting services to the year 2017 as a contribution to the company, through a reliable tool and great worldwide application to achieve harmony in the work environment with the improvement of efficiency and commitment of human resources. The current situation of the company was complicated due to the problems in the accounting department such as the inefficiency of the processes and the dissatisfaction of the clients by the delivery of the works at the time, causing problems in the operation of the company as an excessive use of economic resources. In the first place, the main concepts around the COSO III model and its impact on the improvement of the processes within the companies as well as their axes and main characteristics were established, the methodology that was applied for the study had a mixed approach that Allowed to develop a descriptive-analytical documentary and field investigation. As a proposal for this problem, five strategies are proposed based on the five principles of the COSO III model, such as the elaboration of an internal control manual, the elaboration of the organizational chart of the company, improvements to the flow of information and the assignment of functions to the members of the department Accountant of FIAC SA, it is established that with the adoption of the manual the company increases its profit by a percentage close to 70%.
The present study has as general objective to design an internal control manual for the accounting department in the company FIAC S.A. with the purpose of optimizing the Accounting services to the year 2017 as a contribution to the company, through a reliable tool and great worldwide application to achieve harmony in the work environment with the improvement of efficiency and commitment of human resources. The current situation of the company was complicated due to the problems in the accounting department such as the inefficiency of the processes and the dissatisfaction of the clients by the delivery of the works at the time, causing problems in the operation of the company as an excessive use of economic resources. In the first place, the main concepts around the COSO III model and its impact on the improvement of the processes within the companies as well as their axes and main characteristics were established, the methodology that was applied for the study had a mixed approach that Allowed to develop a descriptive-analytical documentary and field investigation. As a proposal for this problem, five strategies are proposed based on the five principles of the COSO III model, such as the elaboration of an internal control manual, the elaboration of the organizational chart of the company, improvements to the flow of information and the assignment of functions to the members of the department Accountant of FIAC SA, it is established that with the adoption of the manual the company increases its profit by a percentage close to 70%.
Descripción
Palabras clave
MODELO COSO III, EFICIENCIA, DEPARTAMENTO CONTABLE, FIAC