Contabilidad y Auditoria

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/985

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Has files: YesSubject: search.filters.subject.CALIDAD DE LA INFORMACIÓN FINANCIERA

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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.
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    Control interno en el departamento contable y su incidencia en la calidad de la información financiera de la Fábrica de Calzado GAMO´S de la ciudad de Ambato durante el año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-03) Guerrero Zamora, María José; DT - Salazar Mosquera, German Marcelo
    The project presented in this document investigates the impact of internal control on the quality of financial information in the footwear factory gamos in the year 2015. Analyzing the processes involved in the generation of information and the tools that the company is using to determine the level of reliability of such data, on the other side is looked to identify the critical points that affect the efficient performance of the areas involved and the consequences that generate in relation to the decision making by the management. Fundamenting the project with research methods in the philosophical, legal, and conceptual environment of the application of tools of collection, tabulation and interpretation of data, the investigation criteria has been extended in order to propose a methodology for evaluation of internal control of generating financial information processes in which matrixes are applied in the model coso 2013, with the main objective to optimize the resources and guarantee the quality of the financial information generated by the gamos footwear factory.