Publicación: Análisis e implementación de mejoras del sistema de control interno de la empresa corcel consultoría e interventoría Ltda
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Years, the company has grown rapidly and for this reason, the management of the company is faced with the need to improve their processes and optimize the control of their resources and activities. For this reason, it is proposed to diagnose the current situation in the area of internal control for the company CORCEL Ltda., Based on the parameters defined by the COSO Report, in order to propose adjustments to said system in accordance with the weaknesses and needs of the business. To evaluate the internal control system, the following instruments are used: 1. Survey Mainly the design and application of a survey with closed type questions related to the different control agents is made, based on the COSO report. The objective of the survey is to evaluate all the components of internal control from the perception of the strategic, tactical and operative part of the company. Five components of Internal Control are valued: 1. Control Environment, 2. Risk assessment, 3. Information and Communication, 4. Control Activities and 5. Monitoring. The survey is applied in the form of a personal interview to three individuals related to the administration of the business, but at a different hierarchical level. In this way a survey is applied to the General Manager of the company, another to the Accountant and one last to the Head of Field. The purpose of evaluating the internal control from these three instances, is to validate the results obtained with the diagnosis, since it must be taken into account that the perception and intentions about internal control can be some for the Manager of the company, and the perception of employees other. 2. Observation and documentary verification. Through the request and analysis of documentation, we seek to identify and describe the activities of the different areas of the company, and the effectiveness of the respective controls. Among the results are: Control environment: With an average score of 2.12, the minimum compliance of the internal control system is determined in terms of the control environment. Risk assessment: With an average rating value of 1.98, the level of compliance for this item is minimal. Information and communication: The average grade obtained is 2.56, also located at a minimum level of compliance. Control activities: Average rating of 2.77, which establishes a minimum level of compliance. Monitoring: The average rating for monitoring is 1.33, placing it at a zero compliance level. Audit activities are not carried out on processes and procedures. During the audit process, it is established that the management of the company does not see the importance of internal control and the implications of the risks that are run by the flaws in this aspect. In this respect, awareness is generated around the issue.