Evaluación y propuesta de mejora al sistema de control interno para la empresa UNNOPARTS S.A., período 2018

Abstract

The Integrative Project called "Evaluation and Proposal for improvement of the Internal Control System for the company UNNOPARTS S.A., period 2018" was developed with the purpose of generating reliable information and proposing improvement strategies that respond to the needs generated in a way that helps to meet objectives obtaining reasonable security, as well as to safeguard resources and mitigate risks to which the organization may be exposed through the internal control report. In chapter I, the general aspects of the company are detailed, such as the background, transition period, activities carried out, mission, vision, institutional objectives, values, legal basis, organization chart, geographical location. Chapter II details the theoretical framework, definition, importance, objectives of internal control, a brief review of the evolution of COSO and a description of COSO 2013. In chapter III, the application of the evaluation to the general and specific internal control system is carried out in order to deliver a report containing the findings found in the company and in the different areas that allow the achievement of its objective, which is marketing. of motorcycles in the Ecuadorian market, the improvement proposal is also made, which was developed based on the risks found and the recommendation, procedure, control, person in charge and frequency of execution are detailed. Finally, in chapter IV the necessary conclusions and recommendations are established for the correct execution of the activities and the continuous improvement for the company