Control interno de la Empresa Novainser S.A. en el periodo 2020.
| dc.contributor.advisor | Espinoza Toalombo, Wilmer Olmedo | |
| dc.contributor.author | Chávez Magallón, Mahyersy Mercedes | |
| dc.date.accessioned | 2022-05-06T17:39:10Z | |
| dc.date.available | 2022-05-06T17:39:10Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11478 | |
| dc.description | The executed case study is based on the application of activities related to internal control, where what is sought is to generate an analysis of the situations that arise within the company BellNovainser S.A. linked to the financial activities that are generated, such as the sale of products, customer service and the management of internal administrative processes, demonstrating the effects that have occurred due to the lack of control activities in the business. The study is considered important, since it allows to communicate and report on the existing shortcomings in relation to the internal control exercised within the company, the main beneficiary being the BellNovainser company and its workers. The methodology applied to the work consists of the descriptive method, which allows an explanation of the problems individually, achieving the execution of a conglomerate conclusion with the data that have been obtained by making use of the research techniques and tools, among which They can be described as direct interviews with the company administrator, as well as carrying out an evaluation of the COSO components in each of the company's areas. In conclusion, statements related to internal control are presented, where a considerable lack of control activities and a poor formulation of the control environment can be highlighted, by the activities that are established for the financial performance of the company. | es_ES |
| dc.description | The executed case study is based on the application of activities related to internal control, where what is sought is to generate an analysis of the situations that arise within the company BellNovainser S.A. linked to the financial activities that are generated, such as the sale of products, customer service and the management of internal administrative processes, demonstrating the effects that have occurred due to the lack of control activities in the business. The study is considered important, since it allows to communicate and report on the existing shortcomings in relation to the internal control exercised within the company, the main beneficiary being the BellNovainser company and its workers. The methodology applied to the work consists of the descriptive method, which allows an explanation of the problems individually, achieving the execution of a conglomerate conclusion with the data that have been obtained by making use of the research techniques and tools, among which They can be described as direct interviews with the company administrator, as well as carrying out an evaluation of the COSO components in each of the company's areas. In conclusion, statements related to internal control are presented, where a considerable lack of control activities and a poor formulation of the control environment can be highlighted, by the activities that are established for the financial performance of the company. | es_ES |
| dc.description.abstract | El estudio de caso ejecutado se basa en la aplicación de actividades relacionadas al control interno, donde lo que se busca es generar un análisis de la situaciones que se presentan dentro de la empresa BellNovainser S.A. vinculadas a las actividades de tipo financiero que se generan como lo son la venta de productos, la atención al cliente y el manejo de procesos administrativos internos, demostrando las afectaciones que se han producido por la falta de actividades de control en el negocio. El estudio se considera como importante, ya que permite comunicar e informar sobre las carencias existentes en relación al control interno ejercido dentro de la empresa, siendo el principal beneficiario la empresa BellNovainser y sus trabajadores. La metodología aplicada al trabajo consiste en el método descriptivo, que permite una explicación de los problemas de forma individual, logrando la ejecución de una conclusión conglomerada con los datos que se han obtenido al hacer uso de las técnicas y herramientas de investigación, entre las cuales se pueden describir a la entrevista directa hacia el administrador de la empresa, al igual que la realización de una evaluación de los componentes del COSO en cada una de las áreas de la empresa. Como conclusión se presentan afirmaciones relacionadas al control interno, donde se puede destacar una falta considerable de actividades de control y una mala formulación del ambiente de control, por parte de las actividades que son establecidos para el desempeño financiero de la empresa. | es_ES |
| dc.format.extent | 28 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | 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 | COSO | es_ES |
| dc.subject | Actividades y Análisis | es_ES |
| dc.title | Control interno de la Empresa Novainser S.A. en el periodo 2020. | es_ES |
| dc.type | bachelorThesis | es_ES |
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