Diseño de un sistema de control interno para la Empresa Textil Confecciones Robalino & Robalino Cía. Ltda., de la ciudad de Quito, provincia de Pichincha, periodo 2014

Abstract

The present investigation deals with designing an internal control system for the textiles manufacturing Enterprise Robalino & Robalino of the city of Quito, and diagnosing the company actual situation from a methodological perspective to add an integral control system based on norms and procedures according to the enterprise requirements and needs. An inadequate planning and function segregation brings about the fact that the same activity is carried out by various people and many activities are carried out by one person. In order to propose Internal Control procedures this paper is conducted to help to guarantee the administration of the different enterprise resources as well state a change of the enterprise structural and organizational structure, taking into account the market now developed. The human talent is the fundamental base for the application of an Internal Control, basically depending on the personnel commitment level to carry out the assigned activities efficiently and effectively. One of the priority factors is developing and Promoting the Enterprise personnel commitment in the full accomplishment of the pre-defined processes and their guidelines.