Licenciado Auditoria

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Browsing Licenciado Auditoria by Subject "ADMINISTRACTIVAS Y FINANCIERAS"
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    Evaluación al sistema de control interno de la empresa de transporte Carreñotrans S.A. y su incidencia en el cumplimiento de actividades administrativas y financieras en el periodo 2017 - 2018
    (Universidad Técnica de Manabí, 2019) Giler Sánchez, Vivana Alejandra ; Tamayo Cevallos, Christian David
    At present, companies have dedicated all their efforts to safeguard the assets that have improved by improving their internal control system that guarantees administrative and financial activities are carried out in an appropriate manner, which generates changes in the planned and in the institutional objectives, in Currently, internal control is a basic and very helpful tool for private and public companies. To carry out this research, the COSO Report will be carried out as a guide, with its five main components, which are: Control Environment, Risk Assessment, Control Activities, Information and Communication and Monitoring; said report has the use of providing reasonable information security, optimizing resources and safeguarding information; in the same way, the laws and regulations governing private sector operations were taken into account; stories such as: Law of Companies, Law of Internal Tax Regime, Organic Law of Land Transportation, Traffic and Road Safety, Public Deed of Constitution and Labor Code. The evaluation of the Internal Control manages to improve the internal processes of productivity in addition to positioning the image of the institution at the business level which is the consolidator of administrative and financial activities, for this reason the primary objective of this research is the evaluation of the System Internal Control and its impact on administrative and financial activities at CarreñoTrans SA in the city of Portoviejo. For the achievement of this planned objective, the entire population is considered, since the interview applied was only to the General Manager. In this process, bibliographic, theoretical, direct observation, field observation, methodology techniques will be used; interviews and surveys, which provided competent information to carry out the evaluation of the Internal Control System of the company and its relationship with the fulfillment of administrative and financial activities. The expected final result of the investigation is the foundation of the importance and advantages of having an Internal Control System, in order to improve and implement corrective measures; In addition to analyzing compliance with the legal bases, which allow the installation of real actions that contribute to the veracity and legality of administrative and financial activities