Control interno como mecanismo de gestión en la Bananera Dos Hermanos del cantón Simón Bolívar período 2021
| dc.contributor.advisor | Gil Espinoza, Darwin Jorge | |
| dc.contributor.author | Molina Goyes, Joselin Lisbeth | |
| dc.date.accessioned | 2023-11-16T23:41:00Z | |
| dc.date.available | 2023-11-16T23:41:00Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15339 | |
| dc.description | Internal control stands out as a crucial management mechanism at Bananera Dos Hermanos during the 2021 period in Cantón Simón Bolívar. This study evaluated how the implementation of sound internal control influenced efficiency and compliance with financial and operational standards. This study reveals that the company has maintained accounting policies aligned with international regulations, such as IAS 8, demonstrating a commitment to transparency and accuracy in financial reporting. However, areas for improvement were detected in the documentation and robustness of accounting policies. The study also applied the COSO model to assess internal control weaknesses, identifying the lack of a defined control environment and poor risk assessment. These weaknesses could increase the levels of risk associated with cost management and decision making. Internal control emerges as a vital tool to ensure regulatory compliance and improve operational efficiency at Bananera Dos Hermanos during the 2021 period, but additional efforts are required to strengthen its implementation and mitigate risks | es_ES |
| dc.description | Internal control stands out as a crucial management mechanism at Bananera Dos Hermanos during the 2021 period in Cantón Simón Bolívar. This study evaluated how the implementation of sound internal control influenced efficiency and compliance with financial and operational standards. This study reveals that the company has maintained accounting policies aligned with international regulations, such as IAS 8, demonstrating a commitment to transparency and accuracy in financial reporting. However, areas for improvement were detected in the documentation and robustness of accounting policies. The study also applied the COSO model to assess internal control weaknesses, identifying the lack of a defined control environment and poor risk assessment. These weaknesses could increase the levels of risk associated with cost management and decision making. Internal control emerges as a vital tool to ensure regulatory compliance and improve operational efficiency at Bananera Dos Hermanos during the 2021 period, but additional efforts are required to strengthen its implementation and mitigate risks | es_ES |
| dc.description.abstract | El control interno se destaca como un mecanismo crucial de gestión en la Bananera Dos Hermanos durante el período 2021 en el Cantón Simón Bolívar. Este estudio evaluó cómo la implementación de un control interno sólido influyó en la eficacia y el cumplimiento de los estándares financieros y operativos. Este estudio revela que la empresa ha mantenido políticas contables alineadas con las normativas internacionales, como la NIC 8, demostrando un compromiso con la transparencia y la precisión en los informes financieros. Sin embargo, se detectaron áreas de mejora en la documentación y solidez de las políticas contables. El estudio también aplicó el modelo COSO para evaluar las deficiencias de control interno, identificando la falta de un ambiente de control definido y la escasa evaluación de riesgos. Estas debilidades podrían aumentar los niveles de riesgo asociados con la gestión de costos y la toma de decisiones. El control interno emerge como una herramienta vital para garantizar el cumplimiento normativo y mejorar la eficiencia operativa en la Bananera Dos Hermanos durante el período 2021, pero se requieren esfuerzos adicionales para fortalecer su implementación y mitigar los riesgos | es_ES |
| dc.format.extent | 46 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 | Eficiencia | es_ES |
| dc.subject | Cumplimiento | es_ES |
| dc.subject | Mecanismo De Gestión | es_ES |
| dc.subject | Evaluación De Riesgos | es_ES |
| dc.title | Control interno como mecanismo de gestión en la Bananera Dos Hermanos del cantón Simón Bolívar período 2021 | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador