Browsing by Author "Campoverde Chasi, Anita Esthela"

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    Evaluación y mejora del sistema de control interno del área contable de la Empresa Agrota Cia. Ltda.
    (2016) Campoverde Chasi, Anita Esthela; Remache Inga, Diana Carolina; Machuca Machuca, Diana Angélica
    The objective of this project is to evaluate the system of internal accounting control from the AGROTA CIA. LTDA. in first half of 2014, using the COSO method, to identify the critical component that may affect the development of the accounting area and help to take the best decisions that benefit associates and the success of the company. This evaluation was realized through questionnaires of internal control to personnel involved. The Internal control allows to people involved in the process, to use available resources and provide a reasonable degree of security with efficiency and effectiveness in the activities, reliability of financial reporting and compliance with laws and regulations. The first part of this research has the general aspects of the company, in the second part you can get the theoretical basis of audit and internal control, to the third we developed the evaluation of internal control based on questionnaires according to COSO and produced a report of internal control. Finally, our research has a proposal for improvement; it will serve as a way for the development the activities in the accounting area.