Diseño de control interno en el área financiera en la empresa Caplusa
No hay miniatura disponible
Archivos
Fecha
2017
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El control interno es una herramienta surgida de la imperiosa necesidad de accionar proactivamente a los efectos y reducir significativamente la multitud de riesgos a las cuales se hayan afectadas los distintos tipos de organizaciones, sean estos privados o públicos, con o sin fines de lucro; además si consideramos que toda empresa existe una ineficiencia de no contar con el personal directamente responsable de cumplir con las funciones y el desempeño en el buen manejo de la administración.
En la empresa CAPLUSA surge la necesidad de valorar el área administrativa y contable para organizar las estrategias y políticas que afectan al buen desempeño administrativo de dicha empresa en el cumplimento de sus funciones y objetivos; la empresa no ha llevado a cabo la evaluación del control administrativo y financiero de forma sistemática y profesional de examinar los procedimientos, identificarlos y la delimitación a la falta de información periódica, oportuna para las decisiones que salvaguarden las operaciones de la entidad.
Internal control is a tool that arises from the imperative need to proactively act and significantly reduce the multitude of risks to which the different types of organizations, whether private or public, with or without profit; In addition if we consider that every company exists an inefficiency of not having the personnel directly responsible to fulfill the functions and the performance in the good management of the administration. In the company CAPLUSA arises the need to value the administrative and accounting area to organize the strategies and policies that affect the good administrative performance of said company in the fulfillment of its functions and objectives; the company has not carried out the evaluation of administrative and financial control in a systematic and professional way to examine the procedures, identify them and the delimitation to the lack of regular information, timely for the decisions that safeguard the operations of the entity.
Internal control is a tool that arises from the imperative need to proactively act and significantly reduce the multitude of risks to which the different types of organizations, whether private or public, with or without profit; In addition if we consider that every company exists an inefficiency of not having the personnel directly responsible to fulfill the functions and the performance in the good management of the administration. In the company CAPLUSA arises the need to value the administrative and accounting area to organize the strategies and policies that affect the good administrative performance of said company in the fulfillment of its functions and objectives; the company has not carried out the evaluation of administrative and financial control in a systematic and professional way to examine the procedures, identify them and the delimitation to the lack of regular information, timely for the decisions that safeguard the operations of the entity.
Descripción
Palabras clave
ÁREA ADMINISTRATIVA, CONTROL INTERNO, CONTABLE, POLITICA PRODUCCIÓN