Evaluación del sistema de control interno en el área de producción y comercialización–ventas en todas sus etapas en la empresa Hormicreto Cía. Ltda

Abstract

The present integrating project entitled "Evaluation of the internal control system in the area of production and merchandising- sales in all its stages in the company Hormicreto Cia Ltda", has the objective to analyze, evaluate and determine deficiencies in the internal control system of the company, in order to issue a detailed report of conclusions and recommendations that will allow the continuous improvement of activities, operations and processes of the aforementioned departments, promoting the achievement of the objectives proposed by the administration. The evaluation was carried out in a general and specific manner by departments through the methods of interviews, questionnaires, narrative cards and flow charts. The results of the evaluation are presented in the internal control report and in the findings and control matrix, in which the different recommendations and implementation of controls that are necessary to improve the internal control system of the company and its departments according to the needs and processes that are developed within it.