Evaluación al sistema de control interno del Departamento de Producción del Centro Gráfico Salesiano de la Editorial Don Bosco

Abstract

The work we have developed is an Internal Evaluation System Control Centre of Graphic Publishing Salesian Don Bosco. This research was conducted by the importance of the Production Department has within the Editorial; this will allow us to expose the weaknesses, and make suggestions to improve their performance. This study focuses on the processes, procedures and tasks to be accomplished by staff with quality products, appropriate times, no waste of raw materials, reduced downtime and production costs. In Chapter I, the concepts of COSO 1, which will be useful for our study that describes the overview of each of its components and methods of evaluation were developed.

In Chapter II, we made a brief description of the general aspects of the company, to gain a better understanding of the environment.

In Chapter III conducted the evaluation, the production department of SCI used evaluation techniques such as flowchart, questionnaires, and information obtained make a diagnosis and issue a report with conclusions and recommendations.

In Chapter IV it concludes with an exposition of conclusions and recommendations that will help improve control activities within the production department.

This study will not only serve as a source of observation by the Editorial Don Bosco, but also companies in the same line of business, being able to observe production guidelines.