Evaluación del sistema de control interno del proceso contable y propuesta de mejora para la Empresa Eléctrica Regional Centro Sur C.A., período 2019. Período: del 01 de enero al 31 de diciembre del 2019.

Abstract

In public companies, internal control is essential for their management and suitable public resources use improvement, for this reason, this project evaluates the internal control of the financial administrative department accounting office of regional electric company “Centro Sur S.A”, specifically on the thirteen processes that make up the Accounting Management Model, with the aim of identifying strengths and weaknesses, through the application of questionnaires developed based on the internal control standards for entities, public sector institutes and private legal entities that have public resources, issued by the state general Comptroller's Office - COSO I (2009). With the results obtained from the evaluation, certain findings were detected, for which an improvement proposal was developed, with the purpose of solving them through the issuance of an action plan as a control measure for the compliance with the recommendations issued in the internal control report, the internal control manual is also included to regulate the processes development that make up the accounting management