Implementación de herramientas para el sistema de control interno administrativo y contable de la Ferretería “CACIA”, para el año 2014

Abstract

This thesis refers to the implementation of tools to Internal Control System to be applied to the administrative and accounting part of the "CACIA" Hardware shop, which will reveal how internal procedures are performed within the company getting efficiency, effectiveness and economy to achieve the objectives. Among the problems we want to solve within the administrative and accounting internal control of the hardware shop are: the inexistence of an order and sequence in your activities, it hasn´t correct organization between departments and staff don´t know what steps to follow for the good performance of operations. The objectives of this study are: to assess the current system of internal control, establish procedures or tools of the system of internal control to administrative and accounting, and those employees know of their obligations under the position in which they are located. Topics covered include: Overview and Conceptual Basis, Diagnosis of the Administrative and Accounting Situation, Implementation of System Tools Administrative and Accounting Internal Control of the “CACIA” Hardware shop, Conclusions and Recommendations. To develop the theme, we will bibliographic consultations, books, electronic addresses and magazine articles. In addition, we will use quantitative and qualitative techniques that allow us to collect information from the company.