Diseño de procedimientos de Control Interno para Gestión Administrativa en empresa constructora CIMETCORP S.A.
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente estudio pretende mostrar la importancia del diseño de procedimientos mediante un manual de políticas, funciones y procesos de control interno para la gestión administrativa en la empresa constructora CIMETCORP S.A. En Ecuador las organizaciones omiten la importancia de utilizar estrategias y herramientas para un conveniente rendimiento de las empresas por lo que no todas aplican un control de auditoria interna. La Auditoría surge de la rama contable y se encarga de corroborar la situación de la empresa realizando procesos por medio de actividades, detectando errores que se presentan en la organización aportando con soluciones a través de un informe en las diferentes etapas, destacando que la persona que realiza la auditoría debe promover un buen concepto fomentado en sus valores. El control para las organizaciones es esencial para el desarrollo adecuado de sus actividades, las empresas que se manejan bajo contratos de construcción realizan la parte administrativa y operativa las que involucran el presupuesto, utilización de recurso, administración de materiales, administración de mano de obra, maquinarias, contratos y subcontratos. Mediante el diseño del manual, se desea conocer su contribución sobre el control interno en la empresa CIMETCORP S.A.; y también que sirva como herramienta para el mejoramiento continuo en la entidad.
The present study aims to show the importance of the design of procedures through a manual of policies, functions and processes of internal control for administrative management in the construction company CIMETCORP S.A. In Ecuador the organizations ignore the importance of using strategies and tools for a convenient performance of the companies so not all apply an internal audit control. The Audit arises from the accounting branch and is responsible for corroborating the situation of the company by carrying out processes through activities, detecting errors that arise in the organization, providing solutions through a report in the different stages, highlighting that the person the audit must promote a good concept promoted in its values. The control for the organizations is essential for the proper development of their activities, the companies that are managed under construction contracts perform the administrative and operative part which involve the budget, resource utilization, materials management, labor administration, machinery, contracts and subcontracts. By designing the manual, we want to know its contribution on internal control in the company CIMETCORP S.A.; and also, that it serves as a tool for continuous improvement in the entity.
The present study aims to show the importance of the design of procedures through a manual of policies, functions and processes of internal control for administrative management in the construction company CIMETCORP S.A. In Ecuador the organizations ignore the importance of using strategies and tools for a convenient performance of the companies so not all apply an internal audit control. The Audit arises from the accounting branch and is responsible for corroborating the situation of the company by carrying out processes through activities, detecting errors that arise in the organization, providing solutions through a report in the different stages, highlighting that the person the audit must promote a good concept promoted in its values. The control for the organizations is essential for the proper development of their activities, the companies that are managed under construction contracts perform the administrative and operative part which involve the budget, resource utilization, materials management, labor administration, machinery, contracts and subcontracts. By designing the manual, we want to know its contribution on internal control in the company CIMETCORP S.A.; and also, that it serves as a tool for continuous improvement in the entity.
Descripción
Palabras clave
CONTROL INTERNO, ADMINISTRACIÓN, MANUAL, GESTIÓN EMPRESARIAL