Publicación:

Evaluación del control interno en una empresa de diagnóstico automotriz en la ciudad de Montería-Córdoba

Resumen

This case study is focused on determining the opportunities for improvement presented by the internal control system in the company CDA la Perla Del Sinú in the City of Monteria-Córdoba. The problem identified is that the entity has shortcomings when carrying out its activities, procedures, processes and tasks. The recommendation developed is to verify the management that the company gives to the different components in each process of the entity in relation to internal control. The present study used an exploratory-descriptive design under a qualitative case study-type paradigm, through which it is intended to publicize the opportunities that may arise in the development of internal control in the different areas of the entity through a documentary review and a checklist, the sample consisted of the latest version of current process and procedure manuals used by the company to carry out internal control. Among the results, it was possible to determine that once the internal control work had been developed in the company CDA la Perla del Sinú, important information could be obtained from each of the processes and procedures, considering the different variables of this to determine the proper functioning of each area of the company and at the same time identify, control and evaluate the possible risks that can be detected with the help of the different components of internal control