Evaluación del sistema de control interno a la empresa muebles Vitefama Cia Ltda., período 2017

Abstract

The Internal Control - Integrated Framework allows the realization of an integral analysis to the processes and procedures that have the private or public companies, which helps to measure the effectiveness of the same. This present integrative project titled "EVALUATION OF THE INTERNAL CONTROL SYSTEM TO THE COMPANY MUEBLES VITEFAMA CIA LTDA., PERÍODO 2017" has been carried out in order to evaluate the deficiencies presented in the management of internal control due to the lack of procedures and controls in the company, whose objective will be to generate value judgments that allow the company to make timely decisions and fulfill objectives. In the developed research it had a diverse approach based on the following methods: 1. Inductive, because it analyzes each of the procedures carried out within the company, starting from the particular to the general; and 2. Correlational, because it allows associating several variables identified in the internal control of the company, and with it the effect that it generates in the achievement of objectives. The result of the integrating project are the conclusions and recommendations issued in the same internal control report that, when used, will allow the company to optimize its resources in a better way and analyze each of the previously established processes.