Evaluación del sistema de control interno de los procesos de facturación y recaudación de la Empresa Eléctrica Regional Centro Sur C.A., período 2016, y propuesta de mejoras

Abstract

The degree work detailed below consists in carrying out an evaluation of the internal control system for the Billing and Collection´s processes of the Empresa Eléctrica Regional Centro Sur C.A., which contributes to the continuous improvement of the organization, through the application the Internal Control`s Rules issued by the General Comptroller of the State, with the objective of elaborate an improvement proposal that fits the management model of this organization. Within the practical case of evaluation, the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities will be analyzed, the current processes of the activities carried out with the flow diagrams will be observed, and as a result an internal control report will be issued through qualifying the level of confidence of each applied questionnaire, which will verify the compliance of the norms according to how the operations are executed within the departments of Reading and Billing, and Collection and Portfolio Management.