Propuesta de un manual de control interno para el área administrativa en SGSEC Smart Global Security Cía. Ltda.
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Toda empresa que desee proteger sus recursos, debe adoptar controles que le permita monitorear y supervisar las actividades de los diferentes departamentos, a fin de, prevenir errores que impidan la consecución de los objetivos establecidos por la administración. La empresa SGSEC Smart Global Security Cía. Ltda., se caracteriza por prestar servicios de seguridad complementaria y privada a nivel nacional; pero, actualmente muestra deficiencias en el área administrativa, lo que ha provocado ciertos conflictos y pérdidas económicas; mismas que son el resultado de una inadecuada gestión administrativa. Para establecer una adecuada investigación, se utilizaron diferentes técnicas y herramientas metodológicas, mediante las cuales se obtuvo información confiable y suficiente, que permitió conocer y establecer las falencias de los departamentos de contabilidad y recursos humanos. Por consiguiente, se identificó que la entidad no cuenta con un manual de control interno que defina los lineamientos que deben seguir los empleados para cumplir con sus labores; es por esa razón, que la presente propuesta de un diseño de un manual de control interno, busca proporcionar al personal en general, los lineamientos y directrices que deben seguir para cumplir de manera eficiente su labor y mejorar la productividad de la entidad.
Any company that wishes to protect its resources must adopt controls that allow it to monitor and supervise the activities of the different departments, in order to prevent errors that prevent the achievement of the objectives established by the administration. SGSEC Smart Global Security Cía. Ltda. is characterized by providing complementary and private security services nationwide; but currently it shows deficiencies in the administrative area, which has caused certain conflicts and economic losses; which are the result of inadequate administrative management. To establish adequate research, different techniques and methodological tools were used, through which reliable and sufficient information was obtained, which allowed knowing and establishing the shortcomings of the accounting and human resources departments. Therefore, it was identified that the entity does not have an internal control manual that defines the guidelines that employees must follow to carry out their work; It is for this reason, that the present proposal for a design of an internal control manual seeks to provide the general staff with the guidelines and guidelines that must be followed to efficiently carry out their work and improve the productivity of the entity.
Any company that wishes to protect its resources must adopt controls that allow it to monitor and supervise the activities of the different departments, in order to prevent errors that prevent the achievement of the objectives established by the administration. SGSEC Smart Global Security Cía. Ltda. is characterized by providing complementary and private security services nationwide; but currently it shows deficiencies in the administrative area, which has caused certain conflicts and economic losses; which are the result of inadequate administrative management. To establish adequate research, different techniques and methodological tools were used, through which reliable and sufficient information was obtained, which allowed knowing and establishing the shortcomings of the accounting and human resources departments. Therefore, it was identified that the entity does not have an internal control manual that defines the guidelines that employees must follow to carry out their work; It is for this reason, that the present proposal for a design of an internal control manual seeks to provide the general staff with the guidelines and guidelines that must be followed to efficiently carry out their work and improve the productivity of the entity.
Descripción
Palabras clave
CONTROL INTERNO, MANUAL DE FUNCIONES Y PROCEDIMIENTOS, CONTABILIDAD, RECURSOS HUMANOS