Publicación: Importancia del manual de políticas y procesos contables para las pymes, bajo el enfoque coso III: caso Litografía Díaz
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The purpose of this paper is to evaluate the need for Lithography Diaz of the implementation of a manual of accounting policies and processes through the COSO III analysis, which allowed to evaluate the processes, risks and activities by components developed in the company, for the development of the work, objectives were set that allowed, establish criteria based on the problem that allow the implementation of a COSO III analysis for the development and implementation of a manual, in the development a mixed methodology was used combining the quantitative and qualitative method, using a interview designed according to the COSO III model, as well as a quantitative and qualitative interpretation of the results obtained in the interviews carried out by components. Through the analysis developed, the activities carried out in the company are described, the systems that they use for their realization of the economic fact, as well as the results of a general nature that allow the application of a manual in the company. the weaknesses in terms of processes, activities and policies, as well as the strengths that the organization may possess, the conclusions are given by component (control environment, risk, monitoring, control activities, system and information) evaluated, and the recommendations to These allow for a conclusion and recommendation in favor of the improvement of the company's activities, processes, and controls, such as the reduction of fraud risks that may arise.