Los sistemas de control interno en el proceso de cobranza y la liquidez de ALQUIMIASOFT S.A. Ambato

Abstract

The present case analysis seeks to establish the relationship that exists between the collection process and liquidity in ALQUIMIASOFT S.A. Through the application of the COSO I methodology through internal control questionnaires, ideal for process controls, and the analysis of the financial statements through the obtaining of liquidity indicators, it was possible to establish shortcomings in the collection procedures of the clients that caused immediate liquidity to be at 0.50 this year and declining despite having general liquidity and an acid test value above market values (3.70 and 2.84 respectively). Failures in the operability of the system that they use either due to malpractice of management or problems in the programming that gave inconsistent data to work could be verified additionally. Finally it was possible applied a COSO I analysis with proposed solutions to each of the elements studied in which there were shortcomings in the collection department. Each procedure, including the collection process, is detailed for each COSO I element, providing an integral solution to the problems encountered, where even valid formats for completing the procedures have been included.