Diseño de un manual de control interno para el área contable en la Empresa Jmm Ingenieria S.A.
No hay miniatura disponible
Fecha
2019
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El objetivo principal de este tema de investigación es diseñar un manual de control interno para el área contable en la empresa JMM INGENIERIA S.A. Está enfocado en el control interno de la empresa, pero específicamente en el área de contable, por lo tanto, es de gran importancia debido que por la falencia se ha visto afectado varios de los procesos contables que se realizan en la empresa. Mediante la investigación se pudo comprobar la necesidad imperiosa que tiene la organización de este manual, ya que las recurrentes equivocaciones que rodea el área contable hacen que esta sea la beneficiaria principal una vez que este manual se ejecute. Se realizaron entrevistas individuales a personal interno y externo involucrados en cada uno de los procesos que implican documentación e información que puedan afectar el producto final del proceso contable, de la misma manera se realizaron entrevistas a empresas donde el proceso contable se lleva de forma ordenada y eficiente para de esta manera determinar cuál es la falencia de la empresa donde se va a realizar el proceso. El diseño de este Manual de control ayudara a que la empresa además de llevar un orden en la documentación contable esté preparada para las eventualidades legales que se puedan presentar a futuro con los entes reguladores.
The main objective of this research topic is to design an internal control manual for the accounting area of the company JMM INGENIERIA S.A. It is focused on the internal control of the company, but specifically in the area of accounting, therefore, it is of great importance due to the fact that several of the accounting processes carried out in the company have been affected by the failure. Through the investigation it was possible to verify the imperative need that the organization of this manual has, since the recurring mistakes surrounding the accounting area make this the main beneficiary once this manual is executed. Individual interviews were conducted with internal and external personnel involved in each of the processes that involve documentation and information that may affect the final product of the accounting process, in the same way interviews were conducted with companies where the accounting process is conducted in an orderly manner and efficient to determine in this way what is the failure of the company where the process is going to take place. The design of this Control Manual will help the company, in addition to keeping an order in the accounting documentation, be prepared for the legal eventualities that may be presented in the future with the regulatory entities.
The main objective of this research topic is to design an internal control manual for the accounting area of the company JMM INGENIERIA S.A. It is focused on the internal control of the company, but specifically in the area of accounting, therefore, it is of great importance due to the fact that several of the accounting processes carried out in the company have been affected by the failure. Through the investigation it was possible to verify the imperative need that the organization of this manual has, since the recurring mistakes surrounding the accounting area make this the main beneficiary once this manual is executed. Individual interviews were conducted with internal and external personnel involved in each of the processes that involve documentation and information that may affect the final product of the accounting process, in the same way interviews were conducted with companies where the accounting process is conducted in an orderly manner and efficient to determine in this way what is the failure of the company where the process is going to take place. The design of this Control Manual will help the company, in addition to keeping an order in the accounting documentation, be prepared for the legal eventualities that may be presented in the future with the regulatory entities.
Descripción
Palabras clave
CONTROL INTERNO, CONTABILIDAD, MANUAL, PROCESOS