Diseño de un sistema de control interno modelo coso III en el área de bodega para la empresa Siembramar S.A.
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación tiene como objetivo general diseñar un sistema de control interno según el modelo COSO III para la empresa Siembramar S.A que permita mejorar los procedimientos aplicados en la gestión de inventarios en el área de bodega. La metodología que se va a aplicar para realizar la investigación es descriptiva, la misma que va a permitir conocer las condiciones del entorno donde se presenta la problemática del proyecto, el diseño de investigación que se va a emplear es de campo y documental; la investigación es cualitativa y cuantitativa a través de la técnica de encuesta por medio del instrumento de entrevista, el método a emplear en la investigación es estadístico. Los resultados más importantes que se pudieron obtener de la investigación son que el personal desconoce el sistema de control y el manual organizacional que maneja la empresa internamente, se considera que la gestión de inventarios en el área de bodega es deficiente, es necesario para los trabajadores implementar un sistema de control interno para la gestión de inventarios. Finalmente se elaboró un diseño de sistema de control interno basado en el modelo coso III para la gestión de inventarios del área de bodega así como capacitar al personal encargado de utilizar el sistema de inventario SAP.
The present research work has as general objective to design an internal control system according to the COSO III model for the company Siembramar S.A that allows to improve the applied procedures in the management of inventories around warehouse. The methodology that will be applied to carry out the research is descriptive, the same that will allow to know the conditions of the environment where the problem of the project is presented, the research design to be used is field and documentary; the research is qualitative and quantitative through the technique of survey through the instrument of interview, the method to be used in research is statistical. The most important results that could be obtained from the investigation are that the personnel is unaware of the control system and the organizational manual that the company handles internally, it is considered that the inventory management in the warehouse area is deficient, it is necessary for the workers implement a system of internal control for the management of inventories since they could better understand their obligations. Finally, an internal control system design based on the COSO III model was developed for inventory management of the warehouse area, where it is recommended that in addition to the control system a qualified warehouse manager is needed, as well as training the personnel in charge of use the SAP inventory system.
The present research work has as general objective to design an internal control system according to the COSO III model for the company Siembramar S.A that allows to improve the applied procedures in the management of inventories around warehouse. The methodology that will be applied to carry out the research is descriptive, the same that will allow to know the conditions of the environment where the problem of the project is presented, the research design to be used is field and documentary; the research is qualitative and quantitative through the technique of survey through the instrument of interview, the method to be used in research is statistical. The most important results that could be obtained from the investigation are that the personnel is unaware of the control system and the organizational manual that the company handles internally, it is considered that the inventory management in the warehouse area is deficient, it is necessary for the workers implement a system of internal control for the management of inventories since they could better understand their obligations. Finally, an internal control system design based on the COSO III model was developed for inventory management of the warehouse area, where it is recommended that in addition to the control system a qualified warehouse manager is needed, as well as training the personnel in charge of use the SAP inventory system.
Descripción
Palabras clave
SISTEMA DE CONTROL, COSO III, GESTIÓN DE INVENTARIOS, MANUAL