Evaluación e implementación de herramientas de control interno en el sector comercializador de artefactos y electrodomésticos en el cantón Saraguro. Caso práctico Comercial Multiservicios Paula periodo 2016

Abstract

The objective of this research work is to develop tools for the internal control system of the commercial company MULTISERVICIOS PAULA, to help it, in the fulfillment of institutional objectives, for it has been based the theory in the MARCO INTEGRADO 2013 and NORMAS INTERNACIONALES DE AUDITORIA, NIA 6. In the development of the present study will be treated, topics related with the most important aspects of the company; The main concepts that served as a guide for our work, the application of internal control evaluation methods , the proposed tools, as the conclusions and recommendations that result at the end of this work. The study of the internal control system of the company identified some deficiencies that are significantly damaging the development of activities, the lack of an ethic’s code, as well as the absence of some manuals and plans that guide staff so that they have a good performance into the company. On the other hand, the proposed tools will serve as a starting point for the company to develop and improve its activities, using both human and material resources to generate positive results.