Diseño de un sistema de control interno para el área financiera de la empresa Seguros Equinoccial S.A.
Above, there is the summary about all the chapters in the present thesis. First explaining about basic definitions to back up the internal control design, is very important to start with basic knowledge about all of the processes in the internal control also is about Committee of Sponsoring Organ...
| Autor Principal: | Mantilla Navarrete, Esteban Mauricio |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9867 |
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| Sumario: |
Above, there is the summary about all the chapters in the present thesis.
First explaining about basic definitions to back up the internal control design, is very
important to start with basic knowledge about all of the processes in the internal
control also is about Committee of Sponsoring Organizations de la Treadway
Commission (COSO), the COSO can use like a standard tool to improve the
procedures of the internal control, as its structure will take that a base to apply the
five main components because this components can serve the betterment of the
internal control that serve to apply working papers.
Then taking about all of the topics that involve the organization. Like its mission, its
vision, its main policies, procedures, etc. we focus to meet all of relevant with the
company so we can watch where the problems and the risk can occur related to the
accounting area.
And finally going to be the application of the process to design an internal control
system because this systems allows to resolve the errors and control the financial
activities of the organization, first is going to be an audit program then perform an
assay of the Committee of Sponsoring Organizations de la Treadway Commission
(COSO-COMPREHENSIVE FRAMEWORK) this let us know the possible risks and
then an evaluation of the main accounts in base on professional judgment and finally
a matrix where it reflects the problem and the possible solution. |
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