Diseño de un manual de control interno para el área de tesorería de la empresa Servidiva S.A
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2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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El objetivo principal es diseñar un manual de control interno en el área de tesorería de la empresa SERVIDIVA S.A., para mejorar los procedimientos y las gestiones del personal de quien está a cargo de las diferentes áreas y garantizar que los procedimientos establecidos den buenos resultados para la empresa, para que así tengan recaudaciones sin complicaciones y a su vez disminuir riesgos y fraudes. En el manual se describen los procedimientos y normas para que el control interno ayuden en el desarrollo de una optima gestión interna para facilitar información inmediata cuando se lo necesite de las operaciones que se manejan dentro del área de tesorería, y no tener complicaciones con los documentos que no son justificados por gastos a terceros.
Dentro de la metodología aplicada para llegar a una determinación, se realizó encuestas la cual permitió conocer los riesgos y falencias que tenía la empresa, esta información sirvió de base para la elaboración del manual de procedimientos en el área de tesorería en lo que consta los procedimientos adecuados que se deben aplicar en las diferentes áreas que se manejan en la empresa.
The main objetive is to design an internal control manual in the treasury area of the company SERVIDIVA S.A., to improve the pricing and managament of the personnel in charge of the different areas and ensure that the established procedures give good results for the company, so that they have collections without complications and in turn reduce risks and fraud. The manual describes the procedures and standards for internal control to assist in the development of optimal internal management to provide inmediate information when needed from the operations that are managed within the treasury area, and have no complications with documents that are not justified by expenses to third partías. Within the methodology applied to arrive at a determination, surveys were carried out which allowed knowing the risks and shortcomings that the company had, this information served as the basis for the elaboration of the manual of procedures in the area of treasury in what consists the appropiate procedures that must be applied in the different areas that area managed in the company.
The main objetive is to design an internal control manual in the treasury area of the company SERVIDIVA S.A., to improve the pricing and managament of the personnel in charge of the different areas and ensure that the established procedures give good results for the company, so that they have collections without complications and in turn reduce risks and fraud. The manual describes the procedures and standards for internal control to assist in the development of optimal internal management to provide inmediate information when needed from the operations that are managed within the treasury area, and have no complications with documents that are not justified by expenses to third partías. Within the methodology applied to arrive at a determination, surveys were carried out which allowed knowing the risks and shortcomings that the company had, this information served as the basis for the elaboration of the manual of procedures in the area of treasury in what consists the appropiate procedures that must be applied in the different areas that area managed in the company.
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PROCEDIMINETOS, RECAUDACIONES, GESTIONES