Diseño de controles internos contables y tributarios en Nofa S.A.
Fecha
2018
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación tiene como objetivo principal diseñar un control contable y tributario en NOFA S.A., mediante la investigación de campo se pudo evidenciar las falencias dentro del departamento y por lo tanto, se estableció la elaboración de un organigrama estructural del departamento, políticas y manuales contables, asignación de funciones específicas al personal, cronograma de las actividades tributarias que detalle los plazos de las obligaciones con los entes reguladores competentes. La presente investigación asigna como herramientas fundamentales para el levantamiento de información necesaria: el estudio de campo a realizarse mediante encuestas a los colaboradores del departamento contable y tributario, entrevistas al Gerente financiero y profesionales expertos en la materia, en consecuencia, se logró evidenciar los procesos dentro del departamento contable y tributario revelando las fallas en el desarrollo de sus actividades
El diseño de control interno beneficiará a la empresa de manera evidente al promover la eficacia y transparencia en las operaciones, fomentar la práctica de valores, contar con información real, veraz, verificable que facilite el cumplimiento de normativas y leyes, influyendo positivamente en los resultados de las actividades ejecutadas en la empresa, procesos y procedimientos efectuados por los trabajadores, contribuyendo con la reducción de riesgo y falencias dentro la organización para no afectar los intereses de los clientes y adicional velar por los beneficios de los accionistas.
This research has as objective principal design accounting and tax control in NOFA S.A., through field research demonstrate the flaws within the department and was therefore established the development of a structural organization of the department, policies and accounting manuals, allocation of specific functions to staff, tax activities schedule detailing obligations with competent regulators deadlines. This research assigned as fundamental tools for gathering necessary information: field study to be done through surveys to the staff of the department accounting and tax, financial manager interviews and professional experts in the field, in consequence, was able to demonstrate the processes within the accounting and tax department revealed the shortcomings in the development of their activities our design of internal control will benefit the company clearly to the promoting the efficiency and transparency in operations, promote the practice of values, having real, truthful, verifiable information that facilitates compliance with regulations and laws, positively influencing the results of the executed activities in company, processes and procedures carried out by the workers, contributing to reducing risk and shortcomings within the organization order not to affect the interests of the clients and further to ensure the benefits of the shareholders.
This research has as objective principal design accounting and tax control in NOFA S.A., through field research demonstrate the flaws within the department and was therefore established the development of a structural organization of the department, policies and accounting manuals, allocation of specific functions to staff, tax activities schedule detailing obligations with competent regulators deadlines. This research assigned as fundamental tools for gathering necessary information: field study to be done through surveys to the staff of the department accounting and tax, financial manager interviews and professional experts in the field, in consequence, was able to demonstrate the processes within the accounting and tax department revealed the shortcomings in the development of their activities our design of internal control will benefit the company clearly to the promoting the efficiency and transparency in operations, promote the practice of values, having real, truthful, verifiable information that facilitates compliance with regulations and laws, positively influencing the results of the executed activities in company, processes and procedures carried out by the workers, contributing to reducing risk and shortcomings within the organization order not to affect the interests of the clients and further to ensure the benefits of the shareholders.
Descripción
Palabras clave
CONTROL, TRIBUTACIÓN, NORMATIVAS, LEYES