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Evaluación del control interno contable en la Empresa Ote S. A. de la ciudad de Babahoyo en el periodo 2023.
| dc.contributor.advisor | Burbano Cabrera, Jaime Santiago | |
| dc.contributor.author | Chávez Velásquez, Johan Jahir | |
| dc.date.accessioned | 2024-09-03T17:03:16Z | |
| dc.date.available | 2024-09-03T17:03:16Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17151 | |
| dc.description | Internal accounting control is essential for the effective management of any organization. This system includes policies and procedures designed to protect assets, prevent fraud, and maintain accurate records. OTE S.A., a company located in Babahoyo, faces challenges in effectively implementing these systems due to an insufficient understanding of the five fundamental elements of internal control: control environment, risk assessment, control activities, information and communication, and monitoring. The general objective of this study is to examine the internal accounting control at OTE S.A. by analyzing the financial statements for the year 2023. The research falls under the line of Financial Administrative Management, Taxation, Auditing, and Control, with a sub-line in Auditing and Control. The methodology used in this study is based on a systematic and detailed approach to evaluate the effectiveness of the procedures and practices implemented at OTE S.A. It includes the analysis of internal control elements according to the COSO model, the review and verification of inventory accuracy, and the identification and management of accounting and financial risks. This comprehensive approach allows for the identification of weaknesses and areas for improvement, contributing to the continuous training of employees and the strengthening of the company's internal control. | es_ES |
| dc.description | Internal accounting control is essential for the effective management of any organization. This system includes policies and procedures designed to protect assets, prevent fraud, and maintain accurate records. OTE S.A., a company located in Babahoyo, faces challenges in effectively implementing these systems due to an insufficient understanding of the five fundamental elements of internal control: control environment, risk assessment, control activities, information and communication, and monitoring. The general objective of this study is to examine the internal accounting control at OTE S.A. by analyzing the financial statements for the year 2023. The research falls under the line of Financial Administrative Management, Taxation, Auditing, and Control, with a sub-line in Auditing and Control. The methodology used in this study is based on a systematic and detailed approach to evaluate the effectiveness of the procedures and practices implemented at OTE S.A. It includes the analysis of internal control elements according to the COSO model, the review and verification of inventory accuracy, and the identification and management of accounting and financial risks. This comprehensive approach allows for the identification of weaknesses and areas for improvement, contributing to the continuous training of employees and the strengthening of the company's internal control. | es_ES |
| dc.description.abstract | El control interno contable es fundamental para la gestión eficaz de cualquier organización. Este sistema incluye políticas y procedimientos destinados a proteger los activos, prevenir fraudes y mantener registros precisos. OTE S.A., una empresa ubicada en Babahoyo, enfrenta desafíos en la implementación efectiva de estos sistemas debido a la comprensión insuficiente de los cinco elementos fundamentales del control interno: ambiente de control, evaluación de riesgos, actividades de control, información y comunicación, y monitoreo. El objetivo general de este estudio es examinar el control interno contable en OTE S.A. mediante el análisis de los estados financieros del periodo 2023. La investigación se enmarca en la línea de Gestión Financiera Administrativa, Tributaria, Auditoría y Control, con una sublínea en Auditoría y Control. La metodología utilizada en este estudio se basa en un enfoque sistemático y detallado para evaluar la efectividad de los procedimientos y prácticas implementadas en OTE S.A. Incluye el análisis de los elementos de control interno según el modelo COSO, la revisión y verificación de la exactitud del inventario, y la identificación y gestión de los riesgos contables y financieros. Este enfoque integral permite identificar debilidades y áreas de mejora, contribuyendo a la formación continua de los empleados y al fortalecimiento del control interno de la empresa. | es_ES |
| dc.format.extent | 50 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Control interno | es_ES |
| dc.subject | Auditoria | es_ES |
| dc.subject | Proceso contable | es_ES |
| dc.subject | Evaluación | es_ES |
| dc.title | Evaluación del control interno contable en la Empresa Ote S. A. de la ciudad de Babahoyo en el periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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