Control del proceso de venta de combustibles en la estación de servicio Sindicato de Choferes Profesionales del Azuay

Abstract

This paper deals with the “Sale Process Control Fuel” service station “Sindicato de ChoferesProfesionalesdel Azuay” for a period of three months of 2013, with the aim of establishing effective control of sale.

In this work we have applied the internal control integrated framework reviewing (COSO Internal Control) it will help to have a thorough understanding on how to achieve and strengthen the effectiveness in all processes of an activity, helping to provide reliable and timely information for decisions making to generate wellbeing to partners and the proper use of resources.

The result of the study presents favorable and unfavorable situations that arise in the processes leading to the implementation of corrective measures by formulating recommendations to allow better management of the service station and avoid presenting scenarios that may affect survival of the organization by implementing appropriate internal controls.