Control interno como herramienta de gestión en empresas comerciales
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Fecha
2021
Autores
Dahjer Juliao, Carol Milena
Hanson Hernández, Carlos Daniel
Jiménez Bonet, Angie Paola
Larios Cudriz, Rafael Enrique
Rodríguez Rada, Julieth Paola
Vega Chavarro, Clara Inés
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Ediciones Universidad Simón Bolívar
Facultad Administración y Negocios
Facultad Administración y Negocios
Resumen
Antecedentes: Un primer trabajo corresponde a (Crespo Coronel & Suárez
Briones, 2014) quienes realizaron una investigación que lleva por titulo
“Elaboración e Implementación de un Sistema de Control Interno, caso
“Multitecnos S.A.”. de la ciudad de Guayaquil para el período 2012- 2013” en este
trabajo se implementó un modelo de diseño eficaz de control interno que permitió
no solo evaluar a la organización, sino también monitorear sus operaciones con la
finalidad de salvaguardar los bienes de esta e implementar correctivos en todas
las áreas financieras, administrativas y operativas.
Esta investigación se desarrolló de manera práctica, implementaron un plan
estratégico de control, de políticas y procedimientos en las distintas dependencias;
la técnica utilizada para ese estudio se aplicó a quienes hacían parte de la nómina
de la empresa, utilizando la técnica de encuestas, entrevistas, entre otras;
implementadas por periodos promedio de dos horas con cada entrevistado.
Siendo así que este trabajo está relacionado con nuestra investigación en curso ya
que nos ilustra de manera sencilla y comprensible una situación de un ente real
que comprende de manera detallada todos los procesos para implementar el
control interno en las empresas y su importancia.
Objetivo General:
Determinar el nivel de importancia que tienen las herramientas de control interno
dentro de las pequeñas empresas, resguardando los recursos del ente económico para evitar pérdidas por fraude.
Background: A first work corresponds to (Crespo Coronel & Suarez Briones, 2014) who carried out an investigation entitled “Preparation and Implementation of an Internal Control System, case of“Multitecnos S.A. ”. Of the city of Guayaquil for the period 2012-2013”in this work an effective internal control design model was implemented that allowed not only to evaluate the organization, but also to monitor its operations in order to safeguard its assets and implement corrective measures in all financial, administrative and operational areas. This research was developed in a practical way, they implemented a strategic control plan, policies and procedures in the different dependencies; The technique used for this study was applied to those who were part of the company's payroll, using the technique of surveys, interviews, among others; implemented for average periods of two hours with each interviewee. Thus, this work is related to our ongoing investigation since it illustrates in a simple and understandable way a situation of a real entity that includes in detail all the processes to implement internal control in companies and their importance. Objective: Determine the level of importance of internal control tools within small companies, safeguarding the resources of the economic entity to avoid losses due to fraud.
Background: A first work corresponds to (Crespo Coronel & Suarez Briones, 2014) who carried out an investigation entitled “Preparation and Implementation of an Internal Control System, case of“Multitecnos S.A. ”. Of the city of Guayaquil for the period 2012-2013”in this work an effective internal control design model was implemented that allowed not only to evaluate the organization, but also to monitor its operations in order to safeguard its assets and implement corrective measures in all financial, administrative and operational areas. This research was developed in a practical way, they implemented a strategic control plan, policies and procedures in the different dependencies; The technique used for this study was applied to those who were part of the company's payroll, using the technique of surveys, interviews, among others; implemented for average periods of two hours with each interviewee. Thus, this work is related to our ongoing investigation since it illustrates in a simple and understandable way a situation of a real entity that includes in detail all the processes to implement internal control in companies and their importance. Objective: Determine the level of importance of internal control tools within small companies, safeguarding the resources of the economic entity to avoid losses due to fraud.
Descripción
Palabras clave
Control interno, Herramientas de gestión, Internal control, Management tools