Publicación:

El control interno en la aplicación de medidas preventivas para la reducción de riesgos en los procesos de la empresa industrias agropecuarias y molino ABC S.A.S

Resumen

The present study proposes a risk detection model in a rice mill company, based on information gathered in the areas of laboratory, milling, sales, occupational health, production, accounting and with the help of personal interview techniques and questionnaires ; in order to elaborate a matrix that allows to provide information on the existing risks in the mentioned areas, including the economic justification of the same, for an appropriate decision making on behalf of the management. The methodology of the work begins with the application of a risk assessment method with a scale of assessment and subsequently gives recommendations and preventive measures for the prevention and reduction of risks in the areas of Sales, Purchasing, Production and Accounting. Industrias Agropecuarias y Molinos ABC SAS In this context, the present work considers that it is relevant and convenient to investigate the internal control system to find and prevent potential risks in the Sales, Purchasing, Production and Accounting processes. This type of control provides the basis for evaluating the degree of effectiveness, efficiency and economy of the decision-making processes in the Agricultural Industries and Mills ABC S.A.S. of the municipality of Aracataca - Magdalena