Diseño de manual de control interno del departamento de cobranza de una empresa Inmobiliaria y Comercial
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente proyecto de investigación propone el Diseño De Manual De Control Interno Del Departamento De Cobranza De Una Empresa Inmobiliaria Y Comercial; tiene como principal objetivo definir políticas, funciones y procedimientos para al mejoramiento del control interno dentro del departamento de cobranzas de una manera eficaz y eficiente entregando confiabilidad en la información financiera con el cumplimiento de las leyes, reglamentos y normas que sean aplicables. El proyecto en su marco teórico contiene las Normas Internacionales de Auditoria, Normas PYMES y apoyo textos como los temas y conceptos referentes a controles esto permitirá organizar y determinar los procedimientos del departamento. En el desarrollo de la propuesta se realizó entrevistas en el departamento de cobranzas al personal dando como resultado los riesgos y necesidades que permitieron establecer mejores controles y evaluaciones según políticas de la empresa. El manual servirá de guía al personal del departamento, el cual contiene su objetivo y alcance, siendo una herramienta beneficiosa para los procesos operativos del departamento.
Research project proposes the Design of Internal Control Manual of the Collection Department of a Real Estate and Commercial Enterprise; Its main objective is to define policies, functions and procedures for the improvement of internal control within the collections department in an effective and efficient manner, providing reliability in financial information with compliance with laws, regulations and norms that are applicable. The project in its theoretical framework contains the International Standards of Audit, SME Standards and supportive texts about many department issues. In the development of the proposal, interviews were made in the collections department to all the staff, resulting in the risks and needs that allowed the best control and evaluation according to the company's policies. This manual will be very usefull for the personnel of the department, considering that it will present its objective and scope as such beneficial tools for the operative processes of the department.
Research project proposes the Design of Internal Control Manual of the Collection Department of a Real Estate and Commercial Enterprise; Its main objective is to define policies, functions and procedures for the improvement of internal control within the collections department in an effective and efficient manner, providing reliability in financial information with compliance with laws, regulations and norms that are applicable. The project in its theoretical framework contains the International Standards of Audit, SME Standards and supportive texts about many department issues. In the development of the proposal, interviews were made in the collections department to all the staff, resulting in the risks and needs that allowed the best control and evaluation according to the company's policies. This manual will be very usefull for the personnel of the department, considering that it will present its objective and scope as such beneficial tools for the operative processes of the department.
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COBRANZA, CONTROL INTERNO, POLITICAS, PROCESOS