Diseño e implementación de un sistema de control interno en la compañía Conarcas Cia. Ltda.
No hay miniatura disponible
Fecha
2019
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo es la importancia de tener un buen sistema de control interno en la compañías, se ha desarrollado en los últimos años, esto debido a lo práctico que resulta al comprobar la eficiencia y la productividad al momento de establecer. Es bueno resaltar, que la compañía aplique controles internos en sus operaciones, se conducirá a tener un sistema más ágil, es por eso, la importancia de tener una planificación que es capaz de verificar que los controles se cumplan para darle una mejor visión sobre la gestión. Esta evaluación del sistema de control interno por medio de manuales de procedimientos afianza las fortalezas de la compañía frente a la gestión. Por ello es necesario hacer un levantamiento de procedimientos actuales, lo cual son el punto de partida y el principal soporte para llevar a cabo los cambios que se requieren para alcanzar y ratificar la eficiencia, efectividad, eficacia y económica en todos los procesos. Las compañías en todo el proceso de diseñar e implementar el sistema de control interno, se tiene que preparar los procedimientos integrales, los cuales son los que forman el pilas para poder desarrollar adecuadamente sus actividades, estableciendo responsabilidades a los encargados de toda las áreas, generando información útil y necesaria, y así estableciendo medidas de seguridad, control y autocontrol y objetivos que participen en el cumplimiento de la función de la entidad. Siendo así las cosas como resultado, que dichos cambios pueden lograr implementar y adecuando controles internos, los cuales sean capaces de salvaguardar y poder perseverar los bienes de la compañía.
The present work is the importance of having a good internal control system in companies, it has been developed in recent years, this due to the practicality that results when checking efficiency and productivity at the time of establishing. It is good to highlight that the company has internal controls in its operations, will lead to a more agile system, which is why it is important to have a planning that is able to verify that the controls are met to give you a better view on management . This evaluation of the internal control system through procedural manuals strengthens the company's strengths against management. Therefore, it is necessary to conduct a survey of current procedures, which are the starting point and the main support to carry out the changes that are required to achieve and ratify the efficiency, effectiveness, effectiveness and economic in all processes. The companies in the whole process of designing and implementing the internal control system, have to prepare the integral procedures, which are the ones that form the batteries to be able to properly develop their activities, establishing responsibilities to those in charge of all areas, generating useful and necessary information, and thus establishing security, control and self-control measures and objectives that participate in the fulfillment of the entity's function. Things being as a result, that these changes can be implemented and adapted internal controls, which are able to safeguard and be able to persevere the company's assets.
The present work is the importance of having a good internal control system in companies, it has been developed in recent years, this due to the practicality that results when checking efficiency and productivity at the time of establishing. It is good to highlight that the company has internal controls in its operations, will lead to a more agile system, which is why it is important to have a planning that is able to verify that the controls are met to give you a better view on management . This evaluation of the internal control system through procedural manuals strengthens the company's strengths against management. Therefore, it is necessary to conduct a survey of current procedures, which are the starting point and the main support to carry out the changes that are required to achieve and ratify the efficiency, effectiveness, effectiveness and economic in all processes. The companies in the whole process of designing and implementing the internal control system, have to prepare the integral procedures, which are the ones that form the batteries to be able to properly develop their activities, establishing responsibilities to those in charge of all areas, generating useful and necessary information, and thus establishing security, control and self-control measures and objectives that participate in the fulfillment of the entity's function. Things being as a result, that these changes can be implemented and adapted internal controls, which are able to safeguard and be able to persevere the company's assets.
Descripción
Palabras clave
CONTROL INTERNO, EFICIENCIA, EFECTIVIDAD, IMPLEMENTAR