El sistema de control interno y su incidencia en la gestión administrativa- financiera en materiales de construcción FREVI.

Abstract

The purpose of this research work is to determine how the design of an Internal Control Manual improve the activities FREVI Construction Materials, with reference to a model of internal control through the development of each of the elements of the COSO II, to give this way to develop their daily work in a suitable environment and low levels of internal control that will enable them to obtain reliable and timely information for decision making and achieving goals. Components of Internal Control System is designed according to the needs of facilitating tasks carried out in order to have an instrument for each department such as the manuals supplied with each risk identified within FREVI. This consists of six chapters considered below: Chapter I: Consists of the Research Problem: concerning the subject of research, reflecting the same approach, rationale and objectives for development. Chapter II: Theoretical Framework Composed: where the research background is described; the foundations; basic categories and assumptions.