Sistema de Control Interno como herramienta de optimización de los procesos financieros de la Empresa AMECUCOL S.A.

Abstract

In an increasingly complex and competitive business environment, the financial information quality performs a key role in strategic making decisions. A correctly developed internal control system is an important tool to provide a solid foundation for accounting, economic, and or financial organizations processes. It this sense, by means of bibliographic research, the conceptualization of each of the variables has been theorically based. By means of the analytical-synthetic method was possible to determinate the existing needs of Amecucol. The interviews application and questionnaires gave as results an important data’s that facilities the present deficiencies identification in the company. As well as, the inductive-deductive methods allowed to demonstrate the origin problem. Based on the results obtained through the application of the techniques was possible to confirm that the administration and accounting process carried out within Amecucol is based on a structure that allows daily sales, however, there is no defined control system, which makes it deficient and unreliable. This is clear in the financial statements at the end of each period, since there is no updated information, which makes it difficult for management the making decisions. Consequently, a proposal has been designed to improve and guarantee the financial information reasonability in the company, through the policies and procedures adoption that streamline the results.