Diseño de un sistema de control interno para el área de contabilidad de la empresa textiles Kusatroy ubicada en el Distrito Metropolitano de Quito
This paper defines guidelines for the area of company accounts Kusatroy Textiles and how to conduct their processes to try to mitigate risk through the application of standards that will help meet the objectives of the company, which is will reach to obtain reasonable assurance on the financial stat...
| Autor Principal: | Sigcho Alvarado, Janeth Alexandra |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9574 |
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| Sumario: |
This paper defines guidelines for the area of company accounts Kusatroy Textiles and how to conduct their processes to try to mitigate risk through the application of standards that will help meet the objectives of the company, which is will reach to obtain reasonable assurance on the financial statements. This work consists of three chapters.
In Chapter 1 Basic concepts for greater knowledge of the subject of internal control also important characteristics, classification, limitations, liability and risk assessment of internal control is described, and the model chosen to be developed and elements is made
Chapter 2 is a compilation of the historical background of the company, mission, vision, goals, ethical, financial reporting and analysis of the current situation that has this entity, a full account of its major suppliers, customers also attached and the variety of products it offers to its distinguished clientele.
Chapter 3 is the development of internal control system, history is decided by translating an instruction on which to base its operations, application of questionnaires for risk assessment and evaluation of them, and the system of internal control where the rules to follow to avoid the risk, and the basic documentation that should accompany each transaction made within the company is detailed.
Conclusions and recommendations that were reached through the development of this work are described to finish. |
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