Análisis comparativo de los sistemas de control interno de las empresas industriales de la ciudad de Riobamba, basado en la Empresa Industrial OGSIAIR en el período 2011

Abstract

Currently is essential to implement and manage a control internal system appropriate in the organization, to consider all the necessary aspects to accomplish with the goals and to obtain reliable financial information, protect and safeguard the goods, achieve efficiency and effectiveness of the operations and accomplish with the laws and regulations. The present research ―Comparative Analysis of the control internal systems of the companies e industrial companies of Riobamba city; based in the industrial company ―OGSIAIR‖ in 2011‖ is divided in four chapters whose content is described below: In the first chapter, are detailed all the aspects related with the problem, Objective and contributions of the project. In the second chapter, is developed an important theoretical frame, related with the internal control and is established the influence and importance of its application with the business management. In the third chapter; are exposed the methods and research techniques used. In the fourth chapter, is set out and develops the proposal. Are compared the studied industries through a questionnaire and are analysed the applied practices of internal control, concluding with the approach of a model of standard policies. Finally, are set relevant conclusions and recommendations.