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Control interno del área financiera basado en el modelo coso a la compañía Nusyen S.A. 2021
| dc.contributor.advisor | Terranova Borja, Fernando | |
| dc.contributor.author | Torres Cabezas, Melanny Nicole | |
| dc.date.accessioned | 2021-11-25T15:52:51Z | |
| dc.date.available | 2021-11-25T15:52:51Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10728 | |
| dc.description | The present case study was carried out in the company Nusyen SA, belonging to the canton La Libertad, which is dedicated to the construction of civil works, which benefit the quality of life in the population, in addition to facilitating the circulation of vehicles and contributing to the development of the country. The main objective was to evaluate the financial area based on the COSO model, which is divided into 5 components: "control environment, risk assessment, control activities, information and communication, and finally monitoring and supervision." The application of this model allowed the identification of existing shortcomings within the area, according to the activities and operations analyzed, to then generate a detailed report of the evaluation that allows to prevent, improve organizational performance and reduce risks to the company. The applied methodology was accompanied by deductive and inductive methods with a type of exploratory and descriptive research, to analyze in depth the policies, internal regulations, functions or activities of each employee and if these are carried out efficiently within the specified deadlines. For this reason, the following techniques were implemented: the interview, directed at the manager and the general accountant; and the internal control surveys that were based on the 17 principles of the COSO model to all personnel in the financial area. This resulted in the company's employees having to improve the productivity of their operations, since a moderate level of confidence was detected and a control risk under which it should be detected and corrected in a timely manner by the internal control systems. | es_ES |
| dc.description | The present case study was carried out in the company Nusyen SA, belonging to the canton La Libertad, which is dedicated to the construction of civil works, which benefit the quality of life in the population, in addition to facilitating the circulation of vehicles and contributing to the development of the country. The main objective was to evaluate the financial area based on the COSO model, which is divided into 5 components: "control environment, risk assessment, control activities, information and communication, and finally monitoring and supervision." The application of this model allowed the identification of existing shortcomings within the area, according to the activities and operations analyzed, to then generate a detailed report of the evaluation that allows to prevent, improve organizational performance and reduce risks to the company. The applied methodology was accompanied by deductive and inductive methods with a type of exploratory and descriptive research, to analyze in depth the policies, internal regulations, functions or activities of each employee and if these are carried out efficiently within the specified deadlines. For this reason, the following techniques were implemented: the interview, directed at the manager and the general accountant; and the internal control surveys that were based on the 17 principles of the COSO model to all personnel in the financial area. This resulted in the company's employees having to improve the productivity of their operations, since a moderate level of confidence was detected and a control risk under which it should be detected and corrected in a timely manner by the internal control systems. | es_ES |
| dc.description.abstract | El presente caso de estudio se realizó en la compañía Nusyen S.A., perteneciente al cantón La Libertad, el cual se dedica a la construcción de obras civiles, que benefician la calidad de vida en la población, además de facilitar la circulación de vehículos y contribuir en el desarrollo del país. El objetivo principal fue evaluar al área financiera en base al modelo COSO el cual se divide en 5 componentes: “ambiente de control, evaluación de riesgos, actividades de control, información y comunicación, y por último monitoreo y supervisión”. La aplicación de este modelo permitió la identificar falencias existentes dentro del área, según las actividades y operaciones analizadas, para luego generar un informe detallado de la evaluación que permita prevenir, mejorar el desempeño organizacional y reducir riesgos a la empresa. La metodología aplicada estuvo acompañada de los métodos deductivo e inductivo con un tipo de investigación exploratorio y descriptivo, para analizar a profundidad las políticas, reglamentos internos, las funciones o actividades de cada empleado y si estas se realizan de manera eficiente en los plazos determinados. Por esta razón se implementaron como técnicas: la entrevista, dirigidas al gerente y al contador general; y, las encuestas de control interno que se basaron en los 17 principios del modelo COSO a todo el personal del área financiera. Esto dio como resultado que los empleados de la compañía deben mejorar la productividad de sus operaciones, ya que se detectó un nivel de confianza moderado y un riesgo de control bajo el cual debería ser detectado y corregido de manera oportuna por los sistemas de control interno. | es_ES |
| dc.format.extent | 33 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Modelo COSO | es_ES |
| dc.subject | Control interno | es_ES |
| dc.subject | Actividades | es_ES |
| dc.subject | Empleados | es_ES |
| dc.title | Control interno del área financiera basado en el modelo coso a la compañía Nusyen S.A. 2021 | es_ES |
| dc.type | bachelorThesis | es_ES |
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