Control interno de la cuenta caja ferretería Ludepa S.A. sucursal Durán para determinar la razonabilidad de la información financiera.

Abstract

The purpose of this research is to know the level of internal control that Ferretería Ludepa S.A. has with respect to the cash account of the Duran branch. For which, it was necessary the application of descriptive, analytical, quantitative and inductive research methods; emphasizing in the research techniques the direct observation, which was applied to the general process of the account under study; and the interviews and checklists that were directed to the personnel that has direct relation with the activities of this account. The conclusions of this research are obtained from the results on the functionality of the process, for which it was evidenced that there was no internal control to the cash account of the Duran branch, therefore, it was inefficient in its functions, rooting economic-financial and operative problems to the accounting and general operations of the company. Finally, a manual of policies and procedures is proposed as a guide for the processes executed by this account, including the functions and policies under which it can proceed, thus increasing the effectiveness of the processes of the Duran cash account.