Diseño de un sistema de control interno aplicado al área administrativa-contable en la empresa Ecuaválvula S.A., ubicada en el Distrito Metropolitano de Quito
The company Ecuava lvula SA depends on the production and maintenance of products such as gate valves , hydrants, mechanical joints, accessories and parts in gray iron, so they must have adequate accounting and administrative processes that facilitate design of internal controls. The enti...
| Autor Principal: | Santander Vásquez, Estefanía Alejandra |
|---|---|
| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
|
| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9887 |
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| Sumario: |
The company
Ecuava
lvula SA depends on the production and maintenance of
products
such as gate valves
,
hydrants, mechanical joints, accessories and parts in
gray iron,
so they must have adequate accounting and administrative processes that
facilitate design of internal
controls.
The entity does not have manuals of the responsibilities and procedures of each
employee, does not evaluate the performance, the assets are not adequately guarded
for that reason there is no reliable information reflected in the financial
statements
It is
important that a
n
internal control system is designed in the accounting and
administrative area, because it anticipates possible risks that arise in daily activities
that takes place in the company.
This thesis contains the following infor
mation:
The
c
hapter one refers to the conceptualization of internal control as definitions,
objectives, types, characteristics, components, methods of assessment, management
indicators and types of risks pertaining to the business, in order to know the
im
portance of designing an internal control a system.
The
c
hapter two shows the situation assessment of the company, identifying the
background, mission, vision, policies, organizational charts, supervisory teams,
analysis of internal and external factors
(SWOT) to conduct a comprehensive study
of the company and identify activities that put the company at risk.
In the
c
hapter three is the design of the internal control system under a policy
manual, appropriate techniques, responsible people of the control,
formats to verify
the information and perform substantive tests and controls, their level of
authorization and approval in order to obtain a good profitability that benefits t
he
managers, employees and
staff directly related to the company.
Finally the respective conclusions and recommendations are made regarding the
design of the internal control s
ystem, to be considered by the a
dministratio
n |
|---|