Contabilidad y Auditoria

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Author: search.filters.author.Caguana Castillo, Shirley Raquel

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    Políticas y procedimientos de control interno y su incidencia en la calidad de la información financiera en la empresa Calzado Solo Saldos
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-08) Caguana Castillo, Shirley Raquel; DT - Benítez Gaibor, Marcela Karina
    Today companies are looking to identify levels of efficiency and efficiency in the economy, it is necessary to have an effective tool that allows to carry out an adequate administrative management in the company and that is reflected in the financial information, which plays an important role in the evaluation of the situation of the entity, as well as in the make decisions. To develop this case analysis with the topic: "Policies and procedures of internal control and its impact on the quality of financial information in the company Calzado Solo Saldos", it was necessary to analyze the problem and determine the inadequate internal control system, which has caused the activities not to develop properly and that the records are not correct , which prevents the company from having quality financial information for decision making by limiting the fulfillment of goals and objectives raised. The proposal presented in this case analysis is to design an internal control system based on the COSO 2013 report (COSO III), that will improve its processes, with the presentation of policies and procedures appropriate for each area, allowing the organization to have quality financial information so that the management can analyze that information and make decisions for the benefit of the company.