Implementación del departamento de auditoria para mejorar procesos en UNICOMPANY S.A
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación fue desarrollado con la información obtenida de la empresa UNICOMPANY S.A. ubicada en la ciudad de Guayaquil, la cual se dedica a la venta al por mayor y menor ropa, prendas de vestir, calzado e indumentarias, el planteamiento del problema se basó en la falta de controles internos que afecta a las áreas más importantes de la empresa lo cual a su vez determinó el objetivo de implementar un departamento de auditoría para mejorar los procesos en la empresa, el tipo de metodología utilizada fue la descriptiva con apoyo de las respuestas obtenidas del cuestionario coso, gracias a los resultados se pudo determinar que la empresa debe mejorar los procesos de controles y establecer un organismo interno que controle y verifique el cumplimento de las políticas y manuales que se propusieron, los cuales fueron desarrollados de acuerdo a la necesidad financiera y contable de la compañía.
The present research work was developed with information obtained from the company UNICOMPANY SA located in the city of Guayaquil, which is dedicated to wholesale and retail clothing, clothing, footwear and clothing and the approach, the problem is based on the lack of internal controls that affect the most important areas of the company which in turn determined the objective of implementing an audit department to improve processes in the company, the type of methodology used was the descriptive one with the support of the answers obtained from the coso questionnaire, thanks to the results it could be determined that the company must improve the processes of controls and establish an internal body that controls and verifies the compliance of the proposed policies and manuals, which were developed according to the financial and accounting need of the company.
The present research work was developed with information obtained from the company UNICOMPANY SA located in the city of Guayaquil, which is dedicated to wholesale and retail clothing, clothing, footwear and clothing and the approach, the problem is based on the lack of internal controls that affect the most important areas of the company which in turn determined the objective of implementing an audit department to improve processes in the company, the type of methodology used was the descriptive one with the support of the answers obtained from the coso questionnaire, thanks to the results it could be determined that the company must improve the processes of controls and establish an internal body that controls and verifies the compliance of the proposed policies and manuals, which were developed according to the financial and accounting need of the company.
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Palabras clave
CONTROL INTERNO, PROCESOS, MANUALES, ESTADOS FINANCIEROS