Evaluación del control interno en el área de ventas mueblería Unimuebles S.A.
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo tiene como objetivo Evaluar el Control Interno en el Área de Ventas en la Mueblería Unimuebles S.A. al 30 de diciembre del 2017, la misma que se dedica a la venta de muebles para el hogar de buena calidad; pero en estos últimos meses las ventas han ido decreciendo.
La empresa UNIMUEBLES ubicada en las calles Cuenca 2215 y Carchi ciudad de Guayaquil; debe identificar qué es lo que está afectando en las ventas, como no cuenta con informes documentales suficientes para un buen control interno; se realizó una evaluación de control interno mediante un cuestionario estructurado con preguntas cerradas; aplicando los ocho componentes del método COSO II-ERM (Administración de Riesgos Empresariales), que me permitió determinar el nivel de riesgo y confianza, emitiendo las respectivas conclusiones y recomendaciones de manera eficiente, logrando los objetivos propuestos comercializando más su producto.
The following document has the objective to assess and analyzed internal controls in the sales sections of the Unimuebles SA furniture store closed at 30th December 2017. The core business of this company is the sales of high quality home furniture however, sales have decrease in the las months. UNIMUEBLES is located at Cuenca Street 2215 in junction with Carchi Street in Guayaquil city. The purpose of this document is to identify whether there is any decrease of sales in the las few months. This company does not shown to have any standard procedures for internal controls of sales. In order to reach results a survey was conducted among employees, this survey has specific questions applying the eight components of the COSO II-ERM method (Risk assessment for business management); this tool has allowed me to determined Risk levels therefore used to deliver conclusions and recommendations in an efficient manner reaching sales targets
The following document has the objective to assess and analyzed internal controls in the sales sections of the Unimuebles SA furniture store closed at 30th December 2017. The core business of this company is the sales of high quality home furniture however, sales have decrease in the las months. UNIMUEBLES is located at Cuenca Street 2215 in junction with Carchi Street in Guayaquil city. The purpose of this document is to identify whether there is any decrease of sales in the las few months. This company does not shown to have any standard procedures for internal controls of sales. In order to reach results a survey was conducted among employees, this survey has specific questions applying the eight components of the COSO II-ERM method (Risk assessment for business management); this tool has allowed me to determined Risk levels therefore used to deliver conclusions and recommendations in an efficient manner reaching sales targets
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CONTROL INTERNO, VENTAS, COSO II ERM, RIESGO