Sistema de control interno aplicado en el área de producción de la empresa “La Celeste”

Abstract

In the present research project, a general description of the company was made and information was collected to know about the current situation of the organization, using tools such as surveys of workers, interviews aimed at the manager - owner and a checklist, techniques and procedures to know how the different areas in which the same is developed are. Analyzing the information gathered, both positive and negative conclusions were obtained. The latter were solved by means of a risk identification and estimation matrix, an industrial safety plan, an active breaks plan for workers, a "check list" to verify the use of safety equipment, institutional procedures for hiring new workers, a reward or incentive plan for workers, processes for production orders and correct general signaling of escape routes and machinery use, as well as a maintenance plan for electrical connections and wiring by means of an efficient internal control system. The proposal of the internal control system contemplates the identification of hazards, risk assessment and evaluation in the company, establishing an industrial safety plan on the failures and deficiencies present in the organization along with regulations and protocols to be followed. In addition to this document, proposals were made for solutions to other problems that were not related to safety.