Contabilidad y Auditoría

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Author: search.filters.author.Rojano Chinachi, Miryan ElisabethSubject: search.filters.subject.AMBIENTE DE CONTROL

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    El ambiente de control en el área de cajas y la liquidez en la Cooperativa RHUMY WARA.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría. Semipresencial., 2015-05) Rojano Chinachi, Miryan Elisabeth; DT - Tobar Vasco, Guido Hernan
    The main objective of this research work was to analyze the control environment, in the area of boxes and their impact on liquidity in the cooperative "Rhumy Wara". The focus of this research work was qualitative-quantitative collecting subjective criteria of the state of the control environment and figures with actual values of the liquidity of the organization. The study population was composed of all the personnel working in boxes in the different agencies of the organization, their supervisors, staff in the area of accounting, human resources and general management, in total there were 20 people. As the main conclusion was obtained, that there is no effective organizational structure, their codes of conduct and ethics, its administrative policies, are not an integral part of the control environment at the cooperative "Rhumy Wara". To solve the problem identified is proposed design of the model of the control environment according to the COSO model I to cooperative "Rhumy Wara", as the basis for a system of internal control, focused on the management of human talent.