Sede Azogues - Contabilidad y Auditoría
URI permanente para esta comunidadhttps://dspace.ucacue.edu.ec/handle/ucacue/78
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Examinando Sede Azogues - Contabilidad y Auditoría por Materia "Accounting area"
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Ítem Acceso Abierto Evaluación y mejora de un sistema de control interno en el área contable de una cooperativa tejedora de sombreros de paja toquilla, caso; cooperativa de producción artesanal Puertas del Cielo(Universidad Católica de Cuenca., 2020) Guerrero Ortega, Antonio Ismael; Ramírez Valarezo, Carlos Fabián; 0302302468; ., .The objective research work is aimed at evaluating the internal control of the doors of heaven artisan cooperative in the Accounting Area, through the application of COSO in this way to detect the unstable factor that could affect the operation of the Accounting area, also help the decision making and these are favorable for the members and for the growth of the cooperative. The following evaluation was applied to accounting area officials through internal control questionnaires. Through internal control, people who perform functions in the company will provide a reasonable degree of security, making use of available resources efficiently and effectively in operations, reliable financial information and complying with the applicable laws, laws. At the beginning of the investigation and as a first part of it, a compilation of general aspects of the cooperative was carried out, in the next stage the investigation to obtain information that supports the theoretical foundation of Management Audit and the respective internal control, according to the third part through questionnaires based on COSO, an internal control diagnosis was made. Finalizing, the investigation has a proposal for improvement for the cooperative, which will help to make appropriate decisions by the authorities, in order to improve the development in the accounting area.
