Mejorar el control interno basado en el Modelo Coso (Committee of Sponsoring Organizations of the Treadway) de la empresa Oftalvis S.A.
Fecha
2019
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El control interno ayuda a las empresas a lograr sus objetivos y sus propósitos en función de la misión, visión y valores planteados desde el momento de su constitución. A su vez, un sistema de control interno es la ejecución de actividades de forma individual por área que benefician en conjunto el entorno interno empresarial, por esto, el desarrollo de la investigación plantea mejorar el control interno basado en el modelo COSO de la empresa Oftalvis S.A. Se indaga sobre los tipos de controles que la empresa posee, las deficiencias del control interno y los riesgos en los que se encuentra expuesta, utilizando el tipo de investigación descriptiva e investigación de campo. Las técnicas e instrumentos de investigación empleados son la entrevista al gerente de la compañía, la encuesta a los empleados y la observación mediante una visita a las instalaciones. Mediante un checklist sobre los componentes del COSO se realiza una valoración del control interno y se realiza la evaluación si el riesgo es bajo, moderado o alto para realizar una mejora continua en los procesos. Los resultados de las técnicas de recolección de la información arrojan resultados favorables para la propuesta que consiste en el diseño de mejora de control interno basada en el modelo COSO.
Internal control helps companies to achieve their objectives and their purposes based on the mission, vision and values raised from the moment of its constitution. In turn, an internal control system is the execution of activities individually by area that jointly benefit the internal business environment, for this reason, the development of research suggests improving internal control based on the COSO model of the Oftalvis S.A. It investigates the types of controls that the company has, the deficiencies of the internal control and the risks in which it is exposed, using the type of descriptive research and field research. The research techniques and instruments used are the interview with the company manager, the employee survey and the observation through a visit to the facilities. By means of a checklist on the COSO components, an assessment of the internal control is carried out and the evaluation is carried out if the risk is low, moderate or high to make a continuous improvement in the processes. The results of the information collection techniques yield favorable results for the proposal that consists of the design of internal control improvement based on the COSO model.
Internal control helps companies to achieve their objectives and their purposes based on the mission, vision and values raised from the moment of its constitution. In turn, an internal control system is the execution of activities individually by area that jointly benefit the internal business environment, for this reason, the development of research suggests improving internal control based on the COSO model of the Oftalvis S.A. It investigates the types of controls that the company has, the deficiencies of the internal control and the risks in which it is exposed, using the type of descriptive research and field research. The research techniques and instruments used are the interview with the company manager, the employee survey and the observation through a visit to the facilities. By means of a checklist on the COSO components, an assessment of the internal control is carried out and the evaluation is carried out if the risk is low, moderate or high to make a continuous improvement in the processes. The results of the information collection techniques yield favorable results for the proposal that consists of the design of internal control improvement based on the COSO model.
Descripción
Palabras clave
CONTROL INTERNO, EMPRESA, DEFICIENCIA, RIESGO