Evaluación del sistema de control interno de la Empresa Dingroup Cía. Ltda. y propuesta de mejora

Abstract

This present integrating project called “EVALUATION OF THE INTERNAL CONTROL SYSTEM OF THE COMPANY DINGROUP CÍA. LTDA. AND IMPROVEMENT PROPOSAL” has been developed with the objective to propose improvements for the internal control system of the company. These improvements will enable to increase the profitability which has been affected with economic losses of previous years, in addition to improve the productiveness of the company with more effective and efficient processes. The research methodology used has a mixed approach based on the following methods: 1.) inductive: because it analyzes the departmental units to understand the global behavior of the company; and 2.) deductive: because according to the macro processes, the relevant controls will be established. A result of this integrating project is the improvement proposal which indicates, in addition to the recommendations of the Internal Control Evaluation Report, those obtained in the risk analysis that was carried out subsequently. The improvement proposal presents the controls that need to be improved and those that must to be implemented in their entirety