Diseño de procedimientos de control interno orientado a minimizar riesgos y optimizar recursos en el Área Administrativa y Financiera en la Empresa Puebla Chávez y Asociados Cía Ltda., de la ciudad de Riobamba, para el año 2012

Abstract

This research work is a “Design of internal control procedures oriented to minimize risks and optimize resources in the management and financial area in the enterprise Puebla Chavez and Associates Cia. Ltd., in Riobamba, for 2012” This research will provide necessary tools to improve internal control in the enterprise to contribute to the efficient performance of their operations allowing management to have information to make decisions for achieving the objectives. The design for the internal control procedure on the management and financial area was performed by plotting through flow diagrams to clearly identify different activities to be executed by the above mentioned areas to determine measures which will safeguard resources. During the study of the activities carried out by company, was obtained as a result it does not have a internal rules, it has no manual functions and organizational structure the staff is not known, it is not clear in the mission, vision, goals, objectives and policies, its departments work in isolation, to affirm that decisions not be the most appropriate because it does not apply adequate internal controls which hurts the results of its activities. It is proposed to the enterprise shareholders to implement an internal control design for optimizing suitable financial administrative resources and, generating an environment of mutual confidence, so that, the enterprise will be developed in a long term.