Evaluación de la efectividad del sistema de control interno en el área financiero – contable en las agencias de viaje dedicadas al servicio de emisión de ticket aéreo y paquetes turísticos, en la ciudad de Quito para la prevención del fraude en el periodo 2012
The target of the following paper is to orientate the different organizations, especially the travel agencies, about the importance of periodic evaluations at the Internal Control System in order to determine its correct operation. In addition, it seeks the need of periodic control among other organ...
| Autor Principal: | Encalada Puebla, Karina Patricia |
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| Otros Autores: | Espín Balseca, Diego Patricio |
| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2014
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/6832 |
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| Sumario: |
The target of the following paper is to orientate the different organizations, especially the travel agencies, about the importance of periodic evaluations at the Internal Control System in order to determine its correct operation. In addition, it seeks the need of periodic control among other organizations in order to avoid possible fraud and compliance cases.
The conceptual mark of the following paper is splitted in four sections: the Forensic Audit, Internal Control, Fraud and Risk; This conceptual mark will help to provide a guide to the Internal Control System Evaluation for travel agencies in order to avoid fraud. Once the conceptual part is understood, the investigation goes further into the travel agencies operations, taking in consideration their background in Ecuador, their emergence and evolution in the city of Quito, their advantages and disadvantages and their functions, policies and applicable law. |
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