Diseño de procedimientos de control interno para mejorar la gestión tributaria de la compañía Cierpronti S.A.
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de tesis plantea a modo de propuesta el Diseñar procedimientos de control interno para mejorar la gestión tributaria de la compañía CIERPRONTI S.A., cuyo objetivo principal será determinar los métodos, procedimientos y funciones a través de un manual para establecer de manera eficaz y efectiva el mejoramiento del control interno en el área tributaria- contable de la entidad. El trabajo contiene en su marco teórico los conceptos y temas referentes a controles administrativos y contables los cuales permitirán determinar y organizar las funciones de dicho departamento. Para el desarrollo de la propuesta se realizaron entrevistas y encuestas con su respectivo análisis tanto al personal de la entidad como al personal idóneo con experiencia en materia tributación - contable, El manual detalla los conceptos, normas de control interno, obteniendo así una herramienta útil que permita mejorar el rendimiento del departamento en estudio.
The present thesis work proposes as a proposal the design of internal control procedures to improve the tax management of the company CIERPRONTI SA, whose main objective will be to determine the methods, procedures and functions through a manual to establish effectively and effectively the improvement of internal control in the tax-accounting area of the entity. The work contains in its theoretical framework the concepts and topics related to administrative and accounting controls which will allow to determine and organize the functions of said department. For the development of the proposal, interviews and surveys were carried out with their respective analysis, both for the personnel of the entity and for the qualified personnel with experience in taxation - accounting, The manual details the concepts, internal control standards, thus obtaining a useful tool that allow to improve the performance of the department under study.
The present thesis work proposes as a proposal the design of internal control procedures to improve the tax management of the company CIERPRONTI SA, whose main objective will be to determine the methods, procedures and functions through a manual to establish effectively and effectively the improvement of internal control in the tax-accounting area of the entity. The work contains in its theoretical framework the concepts and topics related to administrative and accounting controls which will allow to determine and organize the functions of said department. For the development of the proposal, interviews and surveys were carried out with their respective analysis, both for the personnel of the entity and for the qualified personnel with experience in taxation - accounting, The manual details the concepts, internal control standards, thus obtaining a useful tool that allow to improve the performance of the department under study.
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PROCEDIMIENTOS, CONTROL INTERNO, PROCESOS, GESTIÓN TRIBUTARIA