Propuesta de mejora del sistema de control interno en el área de inventarios del sector comercial de materiales eléctricos aplicado a la Empresa Electro Instalaciones A&A de la ciudad de Cuenca período 2014

Abstract

Our research topic "PROPOSAL FOR IMPROVEMENT OF INTERNAL CONTROL SYSTEM IN THE AREA OF INVENTORIES OF COMMERCIAL SECTOR OF ELECTRICAL MATERIALS APPLIED TO THE COMPANY ELECTRO FACILITIES A & A CITY OF BASIN PERIOD 2014" has been performed in order to design standards, procedures and strategies that must implement the company to have an efficient inventory management; while trying to demonstrate the importance of internal control in the company To determine the rules and procedures analysis was performed using the following research tools: 1. Internal Control Questionnaire addressed to the manager of the company. 2. Survey of internal control of inventories led to reviewers. 3. Evaluation of the internal control structure (Listing observation). With the data from the instruments we could detect the findings in the system of internal control of inventories, the same that allowed us to give validity and reliability in research. Finally, the conclusions of the most relevant findings identified during the research will be presented, so also, they will present the recommendations or suggestions that the company could apply to improve and assist in their organizational growth.