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Control interno de la Sociedad Schuldt Vizuete del cantón Babahoyo, período 2022.
| dc.contributor.advisor | Garofalo Velasco, Darly Agnelio | |
| dc.contributor.author | Collantes Falvy, Spencer Galilei | |
| dc.date.accessioned | 2024-03-18T22:24:59Z | |
| dc.date.available | 2024-03-18T22:24:59Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15712 | |
| dc.description | Internal control is an essential part of the effective operation of any company. It consists of a set of processes, policies and procedures designed to ensure that a company effectively achieves its objectives, complies with laws and regulations, protects its assets and maintains the integrity of its operations. Additionally, it plays a critical role in financial provisioning and management, reduces errors and improves resource allocation to achieve business objectives. However, operational and financial risks may arise if an effective control environment is not established or the necessary assessments are not carried out. This problem is evident in the case of the Schuldt Vizuete Society of the city of Babahoyo, province of Los Ríos, Ecuador. In this organization, the lack of effective controls and audits in the warehouse department created significant obstacles to production operations. Highlights key internal issues related to internal control and inventory management. The main objective of this case study is to evaluate the internal controls of the Schuldt Vizuete Company in the period 2022. It focuses on identifying control risks in the warehouse department and internal weaknesses that affect inventory management. The study includes financial, administrative, tax and control management, with special focus on the audit and internal control subfields. Through this study, the aim is to provide recommendations based on standardized internal control methods to optimize the efficiency and financial situation of the organization. | es_ES |
| dc.description | Internal control is an essential part of the effective operation of any company. It consists of a set of processes, policies and procedures designed to ensure that a company effectively achieves its objectives, complies with laws and regulations, protects its assets and maintains the integrity of its operations. Additionally, it plays a critical role in financial provisioning and management, reduces errors and improves resource allocation to achieve business objectives. However, operational and financial risks may arise if an effective control environment is not established or the necessary assessments are not carried out. This problem is evident in the case of the Schuldt Vizuete Society of the city of Babahoyo, province of Los Ríos, Ecuador. In this organization, the lack of effective controls and audits in the warehouse department created significant obstacles to production operations. Highlights key internal issues related to internal control and inventory management. The main objective of this case study is to evaluate the internal controls of the Schuldt Vizuete Company in the period 2022. It focuses on identifying control risks in the warehouse department and internal weaknesses that affect inventory management. The study includes financial, administrative, tax and control management, with special focus on the audit and internal control subfields. Through this study, the aim is to provide recommendations based on standardized internal control methods to optimize the efficiency and financial situation of the organization. | es_ES |
| dc.description.abstract | El control interno es una parte esencial del funcionamiento eficaz de cualquier empresa. Consiste en un conjunto de procesos, políticas y procedimientos diseñados para asegurar que una empresa logre efectivamente sus objetivos, cumpla con las leyes y regulaciones, proteja sus activos y mantenga la integridad de sus operaciones. Además, juega un papel crítico en la toma de disposiciones y la gestión financiera, reduce errores y mejora la concesión de recursos para lograr los objetivos comerciales. Sin embargo, pueden surgir riesgos operativos y financieros si no se establece un entorno de control eficaz o no se realizan las evaluaciones necesarias. Este problema es evidente en el caso de la Sociedad Schuldt Vizuete de la ciudad de Babahoyo, provincia de los Ríos, Ecuador. En esta organización, la falta de controles y auditorías eficaces en el departamento de almacén creaba obstáculos importantes para las operaciones de producción. Destaca cuestiones internas clave relacionadas con el control interno y la gestión de inventario. El principal objetivo de este estudio de caso es evaluar los controles internos de la Sociedad Schuldt Vizuete en el período 2022. Se centra en identificar riesgos de control en el departamento de almacén y debilidades internas que afectan la gestión de inventarios. El estudio comprende la gestión financiera, administrativa, tributaria y de control, con especial enfoque en los subcampos de auditoría y control interno. A través de este estudio se pretende brindar recomendaciones basadas en métodos de control interno estandarizados para optimizar la eficiencia y la situación financiera de la organización. | es_ES |
| dc.format.extent | 42 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Riesgo de control | es_ES |
| dc.subject | Gestión de inventarios | es_ES |
| dc.title | Control interno de la Sociedad Schuldt Vizuete del cantón Babahoyo, período 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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