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Evaluación del control interno al Comercial “Credifacil” del cantón Montalvo en el periodo 2022
| dc.contributor.advisor | Merchán Jácome, Verónica Alexandra | |
| dc.contributor.author | Jiménez Zamora, Danny Rafael | |
| dc.date.accessioned | 2023-11-15T18:29:03Z | |
| dc.date.available | 2023-11-15T18:29:03Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15300 | |
| dc.description | This research is part of the Evaluation of the internal control of the commercial “CREDIFACIL” of the Montalvo canton in the period 2022, for this the interpretation of the concepts related to the internal control systems and their assessment was carried out through different bibliographic sources. . That contribute to the conceptual development of the study, the case study and its analysis, in order to measure the weaknesses that the company has, based on qualitative and quantitative information, to later analyze the results, and thus obtain a panoramic view of the level. Of internal control with which the company operates, obtaining numerical data as evidence for its credibility, interpreting the adverse situations that the company faces, by not having planning and subsequently executing internal standards. Through surveys carried out with company workers, it was possible to verify the areas with the highest risk within the entity, in addition to inventories carried out on the merchandise, which was not found in its entirety or was found in poor condition, causing losses and a bad work environment for employees, since the company discounts each damaged or lost item. It was concluded that the company immediately needs the application of internal control systems that allow the company to generate policies and guidelines that guide the evaluation of control risks, their description and correction | es_ES |
| dc.description | This research is part of the Evaluation of the internal control of the commercial “CREDIFACIL” of the Montalvo canton in the period 2022, for this the interpretation of the concepts related to the internal control systems and their assessment was carried out through different bibliographic sources. . That contribute to the conceptual development of the study, the case study and its analysis, in order to measure the weaknesses that the company has, based on qualitative and quantitative information, to later analyze the results, and thus obtain a panoramic view of the level. Of internal control with which the company operates, obtaining numerical data as evidence for its credibility, interpreting the adverse situations that the company faces, by not having planning and subsequently executing internal standards. Through surveys carried out with company workers, it was possible to verify the areas with the highest risk within the entity, in addition to inventories carried out on the merchandise, which was not found in its entirety or was found in poor condition, causing losses and a bad work environment for employees, since the company discounts each damaged or lost item. It was concluded that the company immediately needs the application of internal control systems that allow the company to generate policies and guidelines that guide the evaluation of control risks, their description and correction | es_ES |
| dc.description.abstract | La presente investigación se enmarca en la Evaluación del control interno al comercial “CREDIFACIL” del cantón Montalvo en el periodo 2022, para esto se realizó la interpretación de los conceptos relacionados a los sistemas de control interno y su valoración a través de diferentes fuentes bibliográficas mismas que contribuyen en el desarrollo conceptual del estudio el estudio de caso y análisis del mismo, para de esta manera medir las debilidades que tiene la empresa, sustentándose en información cualitativa y cuantitativa, para posteriormente analizar los resultados, y así obtener una visión panorámica del nivel de control interno con el que opera la empresa, obteniendo datos numéricos como evidencia para la credibilidad del mismo, interpretando las situaciones adversas que enfrenta la empresa, al no tener una planificación y posteriormente una ejecución de normas internas. A través de encuestas realizadas a trabajadores de la empresa, se pudo constatar las áreas con más riesgo dentro de la entidad, además de inventarios realizados a la mercadería, misma que no se encontró en su totalidad o, se encontraba en mal estado ocasionando pérdidas y un mal ambiente laboral para los empleados, puesto que la empresa realiza descuentos de cada artículo dañado o perdido. Se concluyó que la empresa necesita de manera inmediata la aplicación de sistemas de controles internos que le permita a la empresa generar políticas y lineamientos que orienten a la evaluación de los riegos de control, descripción y corrección del mismo | es_ES |
| dc.format.extent | 54 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Control interno | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Modelo | es_ES |
| dc.subject | Componente | es_ES |
| dc.subject | Coso | es_ES |
| dc.title | Evaluación del control interno al Comercial “Credifacil” del cantón Montalvo en el periodo 2022 | es_ES |
| dc.type | bachelorThesis | es_ES |
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