Diseño de un sistema de control interno para el área contable-financiera de la Empresa Mega Ferretero Chimg en la ciudad de Ambato, provincia de Tungurahua

Abstract

This research proposes the design of an internal control system for the financial-accountant area in the Mega Ferretero Chimg Enterprise in Ambato city,Tungurahua province, the objetive is to verify the proper assets, liabilities, and expenses recorts with the acknowledgment of all the supplies; expected and real losses, appropriate safe-keeping and letter of safe conduct of all the records; compliance of the regulation of financial statements, and economic financial information to the mandatory accounting records supervised, examined, and properly made. Besides, it is necessary to implement an internal control system for the accounting department which is evaluated according to the impact it generates in the normal development of the administrative, financial, and acconting activities which support the administrative processes. It is recommended to strength the weaknesses in the activities fulfillment; establish parameters to improve the financial –accoutant system based on a methodology which presents optimal results and compliance of regulations, policies, and implemented laws in order to obtain real financial statements for decision taking; also, the management and strategic plan, a function´s manual, a manual of procedures, and a manual of accounting policies for the development and compliance of the operations regarding all the areas of the enterprise in orden to guarantee the proper control of all the operations implemented for the commercialization.