Diseño del sistema de control interno para las actividades operativas de la empresa Aer consulting s.a
Fecha
2021
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
La presente investigación tuvo como finalidad diseñar el sistema de control interno para las actividades operativas de la empresa Aer Consulting S.A., lo que permitirá establecer su rentabilidad, como resultado de identificar la cartera y el cumplimiento tributario óptimo. Considera la postura de Mendoza (2018) sobre control interno, conceptualizándolo como el plan de organización y todos los métodos y procedimientos relacionados con la principal responsabilidad de una Gerencia. La población estuvo conformada por 8 usuarios internos; por ser una población pequeña, se consideró un muestreo a discreción. Se trata de una investigación de tipo cualitativa y cuantitativa, su diseño es no experimental, transaccional descriptivo. En ella se desarrolló dos técnicas, la primera fue una encuesta, aplicando como instrumento un cuestionario de 10 ítems; la segunda fue una entrevista personal, usando un cuestionario face to face (cara a cara) de 5 ítems. De acuerdo con los resultados de la encuesta, tabla 10 el 87% de los usuarios internos considera que un adecuado sistema de control interno será beneficioso para la empresa,lo que se confirma, además en la respuesta a la pregunta 4 de la entrevista. Concluyendo en que, la empresa debe contar con un sistema de control interno sin importar su tamaño ya que éste, protege a la entidad de cualquier anomalía que pudiera existir, en activos, pasivos; se recomienda implementar la propuesta del sistema de control interno, así como considerar el organigrama, los manuales de procedimiento y el código de ética propuestos.
The purpose of this research was to design the internal control system for the operational activities of the company Aer Consulting S.A., which will allow establishing its profitability, as a result of identifying the portfolio and optimal tax compliance. It considers the position of Mendoza (2018) on internal control, conceptualizing it as the organization plan and all the methods and procedures related to the main responsibility of a Management. The population was made up of 8 internal users; As it is a small population, discretion sampling was considered. It is a qualitative and quantitative research, its design is non-experimental, transactional and descriptive. In it, two techniques were developed, the first was a survey, applying a 10-item questionnaire as an instrument; the second was a personal interview, using a 5-item face-to-face questionnaire. According to the results of the survey, table 10, 87% of internal users consider that an adequate internal control system will be beneficial for the company, which is also confirmed in the answer to question 4 of the interview. Concluding that, the company must have an internal control system regardless of its size since it protects the entity from any anomaly that may exist, in assets,liabilities; It is recommended to implement the proposal for the internal control system, as well as to consider the proposed organization chart, procedure manuals and code of ethics.
The purpose of this research was to design the internal control system for the operational activities of the company Aer Consulting S.A., which will allow establishing its profitability, as a result of identifying the portfolio and optimal tax compliance. It considers the position of Mendoza (2018) on internal control, conceptualizing it as the organization plan and all the methods and procedures related to the main responsibility of a Management. The population was made up of 8 internal users; As it is a small population, discretion sampling was considered. It is a qualitative and quantitative research, its design is non-experimental, transactional and descriptive. In it, two techniques were developed, the first was a survey, applying a 10-item questionnaire as an instrument; the second was a personal interview, using a 5-item face-to-face questionnaire. According to the results of the survey, table 10, 87% of internal users consider that an adequate internal control system will be beneficial for the company, which is also confirmed in the answer to question 4 of the interview. Concluding that, the company must have an internal control system regardless of its size since it protects the entity from any anomaly that may exist, in assets,liabilities; It is recommended to implement the proposal for the internal control system, as well as to consider the proposed organization chart, procedure manuals and code of ethics.
Descripción
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Palabras clave
CONTROL INTERNO, MANUAL, FUNCIONES, CONTABILIDAD, TRIBUTACIÓN
Citación
APA