Análisis del impacto de la aplicación del control interno en empresas inmobiliarias de la zona norte de Guayaquil. año 2018
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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El objetivo de esta investigación es analizar el deficiente control interno que tienen las inmobiliarias de la Zona Norte de Guayaquil, por lo cual se enfoca en conocer cuáles son las falencias presentadas al no contar con un adecuado sistema de control interno. El tipo de investigación que se utilizará es la decriptiva y explicativa, se emplearon métodos como la observación, descripción y comparación, por lo cual se entrevista a un grupo de administradores y al personal para de esta manera recopilar datos para determinar si la información es oportuna y confiable. Al concluir el proceso se ha determinado que no existe una cartera con saldos de vencimientos a la fecha, por lo cual es imposible determinar cuál es el valor real a cobrar que tiene la empresa; al evaluar la información en el departamento de caja se ha observado que existen comprobantes de egreso realizados en forma manual, y que no se está realizando diariamente un reporte de caja que indique los cobros realizados durante el día, además de esto no se han realizado arqueos de caja hace varios meses. Ante tal situación se propone un manual de control interno que permita regular los incovenientes antes mencionados y generar de manera eficiente y oportuna la información útil para la toma de decisiones y los diferentes organismos de control.
The objective of this research is to analyze the deficient internal control of real estate in the Northers Zone of Guayaquil, which focuses on the deficiencies presented because they do not have an adequate control system type of research that will be used is descriptive and explanatory, methods such as observation, description and comparison were used, so a group of administrators and staff was interviewed to collect data and determine if the information is timely and trustworthy. At the end of the process, it has been determined that there is no portfolio with maturity balances to date, so it is impossible to determine what is the real value that the company should charge; when evaluating the information in the cashier's department, it has been observed that there are manually issued exit receipts, and nobody is doing a daily report that shows collections made. Besides this there have been no cash transactions of cash several months ago. In view of this situation, an internal control manual is proposed to regulate the aforementioned drawbacks and generate efficient and timely information useful for decision-making and the different control organisms.
The objective of this research is to analyze the deficient internal control of real estate in the Northers Zone of Guayaquil, which focuses on the deficiencies presented because they do not have an adequate control system type of research that will be used is descriptive and explanatory, methods such as observation, description and comparison were used, so a group of administrators and staff was interviewed to collect data and determine if the information is timely and trustworthy. At the end of the process, it has been determined that there is no portfolio with maturity balances to date, so it is impossible to determine what is the real value that the company should charge; when evaluating the information in the cashier's department, it has been observed that there are manually issued exit receipts, and nobody is doing a daily report that shows collections made. Besides this there have been no cash transactions of cash several months ago. In view of this situation, an internal control manual is proposed to regulate the aforementioned drawbacks and generate efficient and timely information useful for decision-making and the different control organisms.
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REAL ESTATE ZONA NORTE DE GUAYAQUIL, CONTROL INTERNO, DEFICIENTE, MANUAL INTERNO