Control interno de propiedades, planta y equipo para empresas de transporte de cargas
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El control interno en el área de propiedades, planta y equipo en empresas dedicadas al
trasporte de carga por carretera es de vital importancia para abordar oportunamente los
eventos no deseados que influyen negativamente en su desempeño operativo, tales
antecedentes, motivaron el desarrollo de la presente investigación en compañías dedicadas a
esta actividad.
Por tanto, se selecciona el diseño de campo perteneciente al enfoque cualitativo para
recolectar datos directamente de los sujetos investigados, o de la realidad donde ocurren los
hechos, para fundamentar las respectivas conclusiones, por consiguiente, se aplicó la
entrevista estructurada como técnica de recopilación de datos para obtener evidencia
necesaria sobre la problemática planteada, de la misma forma, a través de la matriz FODA, se
priorizo los resultados obtenidos denotando la necesidad de evaluar la efectividad de los
controles internos por la presencia de diversas desviaciones, por la falta de políticas de
control, procedimientos, formatos de control, entre otras.
A través de la NIA 315 se propone acciones correctivas que de incorporarse oportunamente
permitirán la mitigación de eventos de riesgos y el fortalecimiento de los controles
actualmente aplicado. De la misma manera, se estableció un programa de actividades,
criterios de evaluación cualitativa y formatos de control para ejecutar evaluaciones periódicas
sobre la efectividad del control aplicado en el área de propiedades, planta y equipo de
empresas de transporte de carga pesada por carretera, para establecer nuevas acciones
correctivas para mantener un efectivo control del área mencionada.
Internal control in the area of property, plant and equipment in companies dedicated to the transport of cargo by road is of vital importance to timely address undesired events that negatively influence their operational performance, such background, motivated the development of the present investigation in companies dedicated to this activity. Therefore, the field design belonging to the qualitative approach is selected to collect data directly from the subjects investigated, or from the reality where the events occur, to base the respective conclusions, therefore, the structured interview was applied as a technique for compiling data. data to obtain necessary evidence on the problems raised, in the same way, through the SWOT matrix, the results obtained were prioritized, denoting the need to evaluate the effectiveness of internal controls due to the presence of various deviations, due to the lack of policies of control, procedures, control formats, among others. Through NIA 315, corrective actions are proposed that, if incorporated, will allow the mitigation of risk events and the strengthening of the controls currently applied. In the same way, a program of activities, qualitative evaluation criteria and control formats were established to execute periodic evaluations on the effectiveness of the control applied in the area of property, plant and equipment of heavy road transport companies, for establish new corrective actions to maintain an effective control of the aforementioned area
Internal control in the area of property, plant and equipment in companies dedicated to the transport of cargo by road is of vital importance to timely address undesired events that negatively influence their operational performance, such background, motivated the development of the present investigation in companies dedicated to this activity. Therefore, the field design belonging to the qualitative approach is selected to collect data directly from the subjects investigated, or from the reality where the events occur, to base the respective conclusions, therefore, the structured interview was applied as a technique for compiling data. data to obtain necessary evidence on the problems raised, in the same way, through the SWOT matrix, the results obtained were prioritized, denoting the need to evaluate the effectiveness of internal controls due to the presence of various deviations, due to the lack of policies of control, procedures, control formats, among others. Through NIA 315, corrective actions are proposed that, if incorporated, will allow the mitigation of risk events and the strengthening of the controls currently applied. In the same way, a program of activities, qualitative evaluation criteria and control formats were established to execute periodic evaluations on the effectiveness of the control applied in the area of property, plant and equipment of heavy road transport companies, for establish new corrective actions to maintain an effective control of the aforementioned area
Descripción
Palabras clave
PROPIEDADES, PLANTA Y EQUIPO, CONTROL INTERNO, RIESGOS