Diseño de un manual de control interno para el departamento financiero de la compañía Cadmecorp asociados s.a
Fecha
2021
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Universidad Guayaquil
Resumen
Toda empresa u organización tiene como objetivo de forma directa o indirecta potenciar el crecimiento y desarrollo de la misma, para lo cual implementa políticas, estrategias y procedimientos para este fin, dentro del marco legal. Por lo tanto, es necesario resaltar la importancia del control interno en los procesos, ya que es la herramienta que nos permite revisar y evaluar los procesos administrativos, contables y financieros, proporcionando seguridad razonable en los resultados de las operaciones diarias de la empresa. El objetivo principal de este trabajo de investigación es diseñar un manual de control interno para el departamento financiero de la compañía Cadmecorp Asociados S.A., que nos permita detectar, corregir y prevenir errores significativos para mitigar los riesgos en las operaciones contables y financieras de la compañía objeto de estudio, ya que el área financiera es la columna principal de toda organización, siendo dicha área la encargada de administrar los recursos económicos de la empresa. Para este efecto, se emplearon procedimientos de auditoría financiera que permitieron realizar una evaluación de control interno a los procesos del departamento financiero de la compañía para conocer el nivel de riesgo y nivel de confianza de los mismos.
Every company or organization aims directly or indirectly to enhance the growth and development of it, for which it implements policies, strategies and procedures for this purpose, within the legal framework. Therefore, it is necessary to highlight the importance of internal control in processes, as it is the tool that allows us to review and evaluate administrative, accounting and financial processes, providing reasonable security in the results of the day-to-day operations of the company. The main objective of this research work is to design an internal control manual for the financial department of the company Cadmecorp Asociados S.A., which allows us to detect, correct and prevent significant errors to mitigate the risks in the accounting and financial operations of the company under study, since the financial area is the main column of any organization , with this area being responsible for managing the economic resources of the company. To this end, financial audit procedures were used to enable an internal control assessment of the processes of the company's financial department to know the level of risk and level of trust thereof.
Every company or organization aims directly or indirectly to enhance the growth and development of it, for which it implements policies, strategies and procedures for this purpose, within the legal framework. Therefore, it is necessary to highlight the importance of internal control in processes, as it is the tool that allows us to review and evaluate administrative, accounting and financial processes, providing reasonable security in the results of the day-to-day operations of the company. The main objective of this research work is to design an internal control manual for the financial department of the company Cadmecorp Asociados S.A., which allows us to detect, correct and prevent significant errors to mitigate the risks in the accounting and financial operations of the company under study, since the financial area is the main column of any organization , with this area being responsible for managing the economic resources of the company. To this end, financial audit procedures were used to enable an internal control assessment of the processes of the company's financial department to know the level of risk and level of trust thereof.
Descripción
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Palabras clave
CONTROL INTERNO, EVALUACIÓN, PROCESOS, PROCEDIMIENTOS, FIABILIDAD
Citación
APA