Elaboración de procedimientos de Control Interno para la prevención de fraudes y errores en los Estados financieros, de la empresa REGEPSA, en la ciudad de Guayaquil para el período 2017-2018
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El trabajo de investigación realizado recopiló información sobre la empresa REGEPSA en el
cual se observaron debilidades en el desarrollo de las actividades diarias en el área financiera
contable por lo cual como objetivo de la investigación se propuso un manual de procedimientos
de control interno en el área financiera contable que mejore la rentabilidad de la misma.
A fin de tener mayor conocimiento sobre la empresa se realizó una entrevista al Gerente
General Ing. Marcelino Flores Leiva y una encuesta a los empleados que laboran ahí, dichos
resultados consolidaron la propuesta. En dicha propuesta se indicaron las acciones a realizar en
el área financiera contable a fin de mejorar el control interno de los mismos, aumentando así la
rentabilidad y eficacia de la gestión operativa con el adecuado y oportuno aprovechamiento de
sus recursos.
Por lo que se recomienda la implementación de dicho manual y que sea de conocimiento de
los empleados de empresa para que los objetivos del manual puedan ser logrados y así optimizar
la eficiencia de los procesos de las operaciones para lograr cambios que mejoren el proceso
actual, para poder tomar decisiones financieras a favor de la empresa.
The research work conducted compiled information on the company REGEPSA in which weaknesses were observed in the development of daily activities in the Financial accounting area so as a goal of the research was proposed a handbook of Internal control procedures in the accounting financial area that improves the profitability of the same. In order to have more knowledge about the company an interview was carried out to the General Manager Eng. Marcelino Flores Leiva and a survey to the employees who work there, these results consolidated the proposal. This proposal indicated the actions to be carried out in the Financial accounting area in order to improve the internal control of the same, thus increasing the profitability and efficiency of the operational management with the appropriate and timely use of its resources. Therefore, it is recommended to implement this manual and to be aware of the company employees so that the objectives of the manual can be achieved and thus optimize the efficiency of the operations processes to achieve changes that improve the process To be able to make financial decisions in favor of the company.
The research work conducted compiled information on the company REGEPSA in which weaknesses were observed in the development of daily activities in the Financial accounting area so as a goal of the research was proposed a handbook of Internal control procedures in the accounting financial area that improves the profitability of the same. In order to have more knowledge about the company an interview was carried out to the General Manager Eng. Marcelino Flores Leiva and a survey to the employees who work there, these results consolidated the proposal. This proposal indicated the actions to be carried out in the Financial accounting area in order to improve the internal control of the same, thus increasing the profitability and efficiency of the operational management with the appropriate and timely use of its resources. Therefore, it is recommended to implement this manual and to be aware of the company employees so that the objectives of the manual can be achieved and thus optimize the efficiency of the operations processes to achieve changes that improve the process To be able to make financial decisions in favor of the company.
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CONTROL INTERNO, ESTADOS FINANCIEROS, MANUAL DE PROCEDIMIENTOS, INFORMACIÓN, EFICIENCIA