Elaboración del manual de control interno de cuentas por pagar empresas de asesoría y servicios
Archivos
Fecha
2018
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Toda empresa que considere su rentabilidad y la optimización de sus recursos debe consideras
un buen control interno en sus diferentes áreas de trabajo, mucho más en las que consideran
prioritarias para la empresa, ya que solo a través de esos procesos es que se pueden determinar
los procesos claros de cada empleado, sección departamento y que a su vez estos tengan no
solo de un control, sino un responsable del cumplimiento y de cada actividad. El presente
estudio presentará un manual de control interno para cuentas por pagar para empresas de
Asesoría y Servicios Gerenciales, con el cual se pretende mejorar y optimizar la gestión de
pago de las obligaciones adquiridas por la entidad. Para el presente estudio iniciamos con
abundante bibliografía de temas similares tratados y teorías contables, financieras y sobre todo
de control interno a empresas de servicios. Adicional se utilizó la normativa NIC 19 Beneficios
a Empleados, LORTI (Ley de Régimen Tributario Interno) y la norma de control interno
“COSO”, las mismas que brindaran un mayor apoyo a la presentación de documentación e
información en plazos establecidos, se levantara la información a través de varios métodos tales
como las encuestas las mimas que nos permitan el desarrollo de nuestras propuestas y
determinar las recomendaciones y conclusiones.
Any company that considers its profitability and the optimization of its resources should consider a good internal control in its different areas of work, much more in which they consider a priority for the company, since it is only through the processes that it is possible to determine the Clear processes of each employee, department of the section and that in turn these have not only a control, but a responsible for compliance and each activity. The present study presents an internal control manual for the accounts payable of the Advisory and Management Services companies, with which it is wanted to improve and optimize the payment management of the obligations acquired by the entity. For the present study we started with an abundant bibliography of similar topics treated and accounting, financial and especially internal control theories of service companies. In addition, IAS 19 Employee Benefits, LORTI (Internal Tax Regime Law) and the internal control standard "COSO" were used, the first recommendations for the presentation of documentation and information in established terms, the information will be raised through Of several methods stories such as surveys the mimics that do not allow the development of our proposals and determine recommendations and conclusions.
Any company that considers its profitability and the optimization of its resources should consider a good internal control in its different areas of work, much more in which they consider a priority for the company, since it is only through the processes that it is possible to determine the Clear processes of each employee, department of the section and that in turn these have not only a control, but a responsible for compliance and each activity. The present study presents an internal control manual for the accounts payable of the Advisory and Management Services companies, with which it is wanted to improve and optimize the payment management of the obligations acquired by the entity. For the present study we started with an abundant bibliography of similar topics treated and accounting, financial and especially internal control theories of service companies. In addition, IAS 19 Employee Benefits, LORTI (Internal Tax Regime Law) and the internal control standard "COSO" were used, the first recommendations for the presentation of documentation and information in established terms, the information will be raised through Of several methods stories such as surveys the mimics that do not allow the development of our proposals and determine recommendations and conclusions.
Descripción
Palabras clave
CONTROL INTERNO, CRÉDITO, PROCEDIMIENTOS, RIESGO