Browsing by Author "Jiménez Tello, Silvio Rogelio"

Filter results by typing the first few letters
Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    El sistema de control interno y la toma de decisiones en los Hoteles, Hostales y Hosterías de primera categoría de la ciudad de Riobamba
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-10) Jiménez Tello, Silvio Rogelio; DT - Tobar Vasco, Guido Hernán
    The purpose of this investigation project is to examine the role of internal control in the hotel enterprises’ operation, perspective and see whether adequate internal control implementation is important for their operation. This paper presents the results of research carried about of internal control out in hotel industry of the Riobamba city. A control system in the hotels, allows the improvement in operational, financial and administrative processes and opportune making decisions for achieving the objectives that the enterprises persecutes. The internal control system is designed to ensure achievement of the company’s objectives, securing efficiency of operations, reliability of financial reporting and compliance with applicable laws, rules and policies in general. The implementing internal control system based on COSO helps on ensuring efficiency and effectiveness of operations. A well implemented internal control system is truly a tool to safeguarding assets, prevention of possible fraud and losses and a guideline for the enterprises to keep followed the good standards to produce accurate and reliable financial reports. In addition, the control environment, risk assessment, control activities, information and communication, and monitoring it also increases the reliability of financial reports for the stakeholders of the enterprises. Hence, the importance of having a control system that provides us with information which, will allow us to make correct decisions. In conclusion, it was noted that the managers understand the significant contribution of the Internal Control System for making decisions.