Publicación: Evaluación del sistema de control interno a los activos fijos de la compañía Apuestas Nacionales de Colombia S.A.
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Internal control represents a fundamental part in the structure of organizations, which aims to safeguard the resources of companies avoiding losses or materialization of risks associated with fraud, negligence, or error. Therefore, this work analyzes the internal control system of the property, plant and equipment item of the company Apuestas Nacionales de Colombia S.A. At a methodological level, it begins with the diagnosis of internal control, followed by an analysis of the risk matrix to verify the associated dangers to which the company may be exposed, and finally, a proposal for improvement of the internal control system of the company is presented. fixed assets item. Once the internal control system had been evaluated, it was evidenced that the company achieved a rating in process, because of the total points to be obtained whose maximum limit is 100%, it only achieved a rating of 42%, reaching a score of 2.4 on a scale of 1 to 5, which translates into an internal control system in process, with deficiencies in the documentation of procedures, in the establishment of controls and in the identification of risks, compared to the procedures related to the control, management and treatment of the fixed assets of the company Apuestas Nacionales de Colombia SA, in response to the analysis carried out, recommendations for improvement were presented to mitigate the risks associated with the loss, fraud, misrepresentation and erroneous recording of these elements belonging to the company's assets.