Diseño de un sistema de control interno para la Empresa Inmobiliaria Vilema & Colcha Cia. Ltda. Riobamba, 2017

Abstract

The purpose of this degree work is to design an Internal Control System for Real Estate Vilema & Colcha Cia. Ltda., of Riobamba city, for the improvement and operation of administrative, financial and accounting procedures, to achieve its objectives in an efficient and effective way. To carry out this work, data provided by the entity was collected, and different research techniques and instruments were used, such as the surveys that were addressed to the administrative, accounting and sales departments; as well as an interview with the manager. Those results facilitated to perform an analysis of the current situation of the company. As a result of the investigation, it was determined that to the present day, internal or external audits have not been carried out in the company, and therefore, an effective control of the accounting records is not carried out. Then, the proposal was made, where measurable strategies are detailed, among other aspects that will help to make the entity more efficient and the processes effective. Therefore, it is recommended that the General Board make available to the administration the proposed internal control system, in order to improve the administrative management, based on an adequate control of resources that allow generating reliable information of the economic and financial situation, as well as its operations.