Evaluación del modelo coso II ERM en la unidad de compras de la empresa Novicompu
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El objetivo general de esta investigación es evaluar el Control Interno basado en COSO II ERM
para mejorar los procesos contables que contribuyan al análisis de la información para disminuir
el riesgo o fraude de NOVICOMPU S.A. La metodología utilizada es de tipo descriptiva y
explicativa, así como con un diseño documental y de campo. Los métodos teóricos son:
hipotético deductivo y analítico sintético; los métodos empíricos fueron: observación y encuesta;
Las técnicas e instrumentos: cuestionarios y guías de entrevistas. De los métodos estadísticos
matemáticos fueron las medidas de tendencia central y de dispersión, la elaboración de las tablas
de distribución de frecuencias a través de la recolección de los datos, elaboración de tablas y
gráficos, la población y la muestra: un universo de 100 sujetos y una muestra de 40, con los
cuales contribuyeron para obtener la información necesaria y fueron de gran ayuda en el
desarrollo de esta investigación. La confiabilidad se calculará con el coeficiente Alpha de
Crombach para los instrumentos. Como conclusión se tiene que, de la evaluación de control
interno aplicada, se determinó que el riesgo es moderado ya que los métodos de control interno
que utilizan son empíricos. Se encontró también que la empresa NOVICOMPU S:A no posee un
manual de control interno, por lo que se propone un manual de control interno para disminuir el
riesgo y fraude en la información financiera-contable de la empresa.
The general objective of this investigation is to evaluate the Internal Control based on COSO II ERM to improve the accounting processes that contribute to the analysis of the information to diminish the risk or fraud of NOVICOMPU S.A. The methodology used is descriptive and explanatory, as well as with a documentary and field design. The theoretical methods are: hypothetical deductive and synthetic analytical; The empirical methods were: observation and survey; The techniques and instruments: questionnaires and interview guides. Mathematical statistical methods were the measures of central tendency and dispersion, the elaboration of frequency distribution tables through the collection of data, preparation of tables and graphs, the population and the sample: a universe of 100 subjects and a sample of 40, with which they contributed to obtain the necessary information and were of great help in the development of this research. Reliability will be calculated with the Crombach Alpha coefficient for the instruments. The conclusion is that, from the internal control evaluation applied, it was determined that the risk is moderate since the internal control methods they use are empirical. It was also found that the company NOVICOMPU S: A does not have an internal control manual, so an internal control manual is proposed to reduce the risk and fraud in the financial-accounting information of the company.
The general objective of this investigation is to evaluate the Internal Control based on COSO II ERM to improve the accounting processes that contribute to the analysis of the information to diminish the risk or fraud of NOVICOMPU S.A. The methodology used is descriptive and explanatory, as well as with a documentary and field design. The theoretical methods are: hypothetical deductive and synthetic analytical; The empirical methods were: observation and survey; The techniques and instruments: questionnaires and interview guides. Mathematical statistical methods were the measures of central tendency and dispersion, the elaboration of frequency distribution tables through the collection of data, preparation of tables and graphs, the population and the sample: a universe of 100 subjects and a sample of 40, with which they contributed to obtain the necessary information and were of great help in the development of this research. Reliability will be calculated with the Crombach Alpha coefficient for the instruments. The conclusion is that, from the internal control evaluation applied, it was determined that the risk is moderate since the internal control methods they use are empirical. It was also found that the company NOVICOMPU S: A does not have an internal control manual, so an internal control manual is proposed to reduce the risk and fraud in the financial-accounting information of the company.
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Palabras clave
AUDITORIA, CONTROL INTERNO, COSO II, CONTABILIDAD