Evaluación del sistema de control interno a la imprenta Gráficas Hernández periodo 2016

Abstract

This Integrating Project, prior to obtaining the title of Public Accountant Auditor entitled "Evaluation of the Internal Control System of Printing Graphics Hernández Cia. Ltda. Period 2016", has the purpose of analyzing and evaluating the levels of efficiency and effectiveness of the operations of the departments through the application of the COSO 2013, which allow the identification of internal and external events that put the company at risk in order to issue an information management that helps in decision-making, in order to achieve the institutional objectives and correct the errors found. the e with recommendations to Alta managment.

As chapter I describes the general aspects of history, its mission, its vision, and its organizational structure.

Carper II describes the theoretical framework applied in this integrating project, framing all those concepts and norms that we rely on to develop this evaluation.

Carper III Presents the Internal Control Evaluation based on COSO 2013, first by describing each one of them the processes of the different areas that make up the company to subsequently apply two general questionnaires based on the 17 principles of the Integrated Framework 2013 and another focused on the processes of the company departments, using flowcharts, narratives, to validate the information, and finally we present an internal control report aimed at Senior Management.

Carper IV Presents the conclusions and recommendations, bibliography and annexes that represent information gathered in the realization of this project.