Diseño de un sistema de control interno para las empresas de servicios de restaurantes “Distintivos Q” de la zona de la mariscal del Distrito Metropolitano de Quito.
Internal control is a great tool for businesses, this is defined as a process effected by management and other staff of an organization, designed with the objective of providing a reasonable degree of assurance regarding the achievement of objectives, also seeks the effectiveness and efficiency of o...
| Autor Principal: | Cuaspud Pala, Evelyn Lucía |
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| Otros Autores: | Yánez Palacios, Diana Carolina |
| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9206 |
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| Sumario: |
Internal control is a great tool for businesses, this is defined as a process effected by management and other staff of an organization, designed with the objective of providing a reasonable degree of assurance regarding the achievement of objectives, also seeks the effectiveness and efficiency of operations, reliability of financial reporting and compliance with laws and regulations. This research has been conducted with a focus on service companies Restaurant "Distintivo Q" area of the Marshal of the Metropolitan District of Quito. The analysis, evaluation and preparation of this work consists of three chapters. Chapter I contains the basics to help us better understand regarding internal control, where we have the control environment, risk assessment, control activities, information and communication, supervision and monitoring. Chapter II covers the situational analysis of the sector, both internally and externally, this analysis with results of a survey allow us to perform SWOT where we review strengths, weaknesses, opportunities and threats that must be taken into account proper planning of internal control to be applied in a service restaurants. Chapter III contains the proposal finally raised to the application, the same that starts from the questionnaires for evaluation of internal control to determine the level of trust and risk in major accounts, we continue with the proposed rules, policies and procedures proposed for the proper performance of activities, accompanied by the respective flowcharts for better viewing. |
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