Diseño de un manual de control interno para el área contable de la empresa Inducalidad S.A. en la ciudad de Guayaquil
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente tesis consiste en el desarrollo de una propuesta investigativa del Diseño de un manual de Control Interno de Inducalidad S.A. En la actualidad el alto grado de competitividad conlleva a que las empresas busquen nuevos mecanismos de control para salvaguardar sus activos y reducir el riesgo de salida de recursos financieros. Inducalidad S.A actualmente se encuentra en un proceso de crecimiento continuo y para ello es importante disminuir tiempos en la realización de determinadas tareas, motivo por el cual resulta de mucha utilidad esta guía para el departamento contable que respalde la ejecución de actividades, descripción de puestos, procedimientos, organigramas, políticas y uso de formatos. El control oportuno puede ayudar a contar con registros confiables, fomentar la eficacia de las operaciones y alentar el cumplimiento de las políticas, leyes y reglamentos existentes. Fácilmente podrán auditarse los procesos cada vez que la Gerencia lo considere necesario. La falta de segregación de funciones, y la consecución de registros erróneos que unido a la carencia de instructivos en el área objeto de estudio, da lugar a ejecutar órdenes mal entendidas que puede incluso en el mediano plazo afectar al correcto funcionamiento de la empresa. En virtud de los inconvenientes mencionados, la presente investigación tiene como finalidad mejorar los procesos administrativos y financieros que desarrolla la empresa, a través del diseño de un Manual de Control Interno, en el cual se detallen de forma clara y ordenada las funciones, procedimientos y políticas a seguir en la empresa, para que ayuden a alcanzar la eficiencia en el empleo de sus recursos. Este trabajo de investigación se basa en el método descriptivo, motivo por el cual se realizó una investigación de campo, mediante la técnica de la entrevista a la contadora general y encuesta a los empleados de la institución, quedando así evidenciadas las debilidades de la empresa.
The present thesis consists in the development of a research proposal of the Design of a manual of Internal Control of Inducalidad S.A. Currently, the high degree of competitiveness leads companies to seek new control mechanisms to safeguard their assets and reduce the risk of outflow of financial resources. Inducalidad S.A. is currently in a process of continuous growth and for this it is important to reduce time in the performance of certain tasks, which is why this guide is very useful for the accounting department that supports the execution of activities, job descriptions, procedures, organization charts, policies and use of formats. Timely monitoring can help count on reliable records, enhance the effectiveness of operations and encourage compliance with existing policies, laws and regulations. The processes can easily be audited whenever the Management considers it necessary. The lack of segregation of functions, and the achievement of erroneous records that together with the lack of instructions in the area under study, lead to executing misunderstood orders that may even in the medium term affect the proper functioning of the company. In view of the aforementioned drawbacks, the present investigation aims to improve the administrative and financial processes developed by the company, through the design of an Internal Control Manual, in which the functions, procedures and procedures are clearly and orderly detailed. policies to follow in the company, so that they help achieve efficiency in the use of their resources. This research work is based on the descriptive method, which is why a field investigation was carried out, using the technique of interviewing the general accountant and survey of the employees of the institution, thus highlighting the weaknesses of the company.
The present thesis consists in the development of a research proposal of the Design of a manual of Internal Control of Inducalidad S.A. Currently, the high degree of competitiveness leads companies to seek new control mechanisms to safeguard their assets and reduce the risk of outflow of financial resources. Inducalidad S.A. is currently in a process of continuous growth and for this it is important to reduce time in the performance of certain tasks, which is why this guide is very useful for the accounting department that supports the execution of activities, job descriptions, procedures, organization charts, policies and use of formats. Timely monitoring can help count on reliable records, enhance the effectiveness of operations and encourage compliance with existing policies, laws and regulations. The processes can easily be audited whenever the Management considers it necessary. The lack of segregation of functions, and the achievement of erroneous records that together with the lack of instructions in the area under study, lead to executing misunderstood orders that may even in the medium term affect the proper functioning of the company. In view of the aforementioned drawbacks, the present investigation aims to improve the administrative and financial processes developed by the company, through the design of an Internal Control Manual, in which the functions, procedures and procedures are clearly and orderly detailed. policies to follow in the company, so that they help achieve efficiency in the use of their resources. This research work is based on the descriptive method, which is why a field investigation was carried out, using the technique of interviewing the general accountant and survey of the employees of the institution, thus highlighting the weaknesses of the company.
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Palabras clave
CONTROL INTERNO, MANUAL DE CONTROL, DISEÑO