Diseño de un manual de procedimientos contables para la empresa Coversa
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En el presente estudio de investigación se aplicaron los principales esquemas teóricos
acerca del control interno, con el objetivo de comprender y explicar las consideraciones más
importantes de estos y obtener como aporte, la aplicación de manuales de control. Los
manuales de control interno son un instrumento necesario que ayudan a observar y modificar
los procedimientos actuales por lo que se plantean normas y procesos para lograr éxito en la
entidad; su ejecución es realizado por el personal directamente relacionado con el área
analizada.
El control interno tiene objetivos primordiales que deben ser aplicados y reflejados en los
respectivos manuales conservando características como lo son la eficacia, eficiencia y
economía en las actividades, una alta integridad, oportunidad y confiabilidad de la
información, el conocimiento de los objetivos principales de la entidad y el cumplimiento
de las disposiciones reglamentarias y legales. Es necesario reconocer que el correcto
funcionamiento de dichos factores brinda una mejora continua en las áreas y departamentos
que la entidad considere necesario.
In the present research study, the main theoretical schemes about internal control were applied, with the aim of understanding and explaining the most important considerations of these and obtaining as input, the application of control manuals. The internal control manuals are a necessary instrument that help to observe and modify the current procedures, which is why standards and processes are proposed to achieve success in the entity; its execution is carried out by personnel directly related to the analyzed area. Internal control has primary objectives that must be applied and reflected in the respective manuals, maintaining characteristics such as efficiency, efficiency and economy in activities, high integrity, timeliness and reliability of information, knowledge of the main objectives of the entity and compliance with regulatory and legal provisions. It is necessary to recognize that the correct functioning of said factors provides a continuous improvement in the areas and departments that the entity considers necessary.
In the present research study, the main theoretical schemes about internal control were applied, with the aim of understanding and explaining the most important considerations of these and obtaining as input, the application of control manuals. The internal control manuals are a necessary instrument that help to observe and modify the current procedures, which is why standards and processes are proposed to achieve success in the entity; its execution is carried out by personnel directly related to the analyzed area. Internal control has primary objectives that must be applied and reflected in the respective manuals, maintaining characteristics such as efficiency, efficiency and economy in activities, high integrity, timeliness and reliability of information, knowledge of the main objectives of the entity and compliance with regulatory and legal provisions. It is necessary to recognize that the correct functioning of said factors provides a continuous improvement in the areas and departments that the entity considers necessary.
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Palabras clave
ESQUEMAS, PROCEDIMIENTOS, APORTACIÓN, ACTIVIDADES