El sistema de control interno basado en el modelo coso y su influencia en la profesionalizacion para las empresas de buses panoramicos en Lima Metropolitana

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  • The present research aims to demonstrate the importance of the internal control system, mainly based on the COSO 2013 model and its influence on the achievement of greater professionalism and formalization of the panoramic bus companies of Metropolitan Lima. For the development of this work, we have...

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Main Author: Franco Payano, Karem Natali
Other Authors: Roman Velarde, Dayana Estrella, Trisollini Vera, Enzo Arturo
Format: Tesis de grado
Language: spa
Published: 2017
Subjects:
Online Access: http://hdl.handle.net/10757/621970
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spelling Barrantes Santos, FannyFranco Payano, Karem NataliRoman Velarde, Dayana EstrellaTrisollini Vera, Enzo Arturo2017-09-06T21:35:59Z2017-09-06T21:35:59Z2017-01http://hdl.handle.net/10757/621970The present research aims to demonstrate the importance of the internal control system, mainly based on the COSO 2013 model and its influence on the achievement of greater professionalism and formalization of the panoramic bus companies of Metropolitan Lima. For the development of this work, we have done a qualitative research. For this purpose, we made interviews with the main companies competing in the sector in order to determine the knowledge or application that they have of the control systems based on the COSO 2013 model and their business´s professionalization. Likewise, we developed a case study that evaluated the current situation regarding the use of the internal control system based on the COSO 2013 model and its influence on the professionalization of the first company to provide the panoramic bus service in Peru. The results of the research show that the panoramic buses companies do not have knowledge of the importance of internal control based on the COSO 2013 model, since they only relate it to the efficient management of the enterprises expenses. Also management argue that the only one responsible of the control intern is the accountant. In the case of the professionalization, the companies of the panoramic buses had greater knowledge. However they didn´t have a strategic plan, they stated that the information about plans and company objectives was provided orally. Given this, we can conclude that COSO 2013 has a very important influence in the process of professionalization of a company, due to the fact that it requires implementing standards and procedures of management and corporate governance suggested on the manual of application of the model COSO 2013. Also, a correct implementation of COSO 2013 allows the organization to have reasonable security, clearer objectives and a greater emphasis on business risk assessments.Trabajo de Suficiencia Profesionalapplication/pdfapplication/mswordapplication/epubspaUniversidad Peruana de Ciencias Aplicadas (UPC)info:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by-nc-nd/4.0/Universidad Peruana de Ciencias Aplicadas (UPC)Repositorio Académico - UPCreponame:UPC-Institucionalinstname:Universidad Peruana de Ciencias Aplicadasinstacron:UPCAuditoríae045f762-432d-43e2-97cb-3d116c442782600Contabilidade27ee2dc-5e21-45a6-81cf-19e1e2e9189c600Administración de empresas88459e36-3932-45ff-a48f-337847b899a6600El sistema de control interno basado en el modelo coso y su influencia en la profesionalizacion para las empresas de buses panoramicos en Lima Metropolitanainfo:eu-repo/semantics/bachelorThesisSUNEDUControl InternoUniversidad Peruana de Ciencias Aplicadas (UPC). Facultad de NegociosBachillerContabilidad y AdministraciónLicenciado en Contabilidad y Administración2018-06-17T17:33:22ZEl presente trabajo de investigación tiene como objetivo demostrar la importancia que tiene el sistema de control interno, principalmente basado en el modelo COSO 2013 y su influencia en el logro de una mayor profesionalización y formalización de las empresas de buses panorámicos que se desempeñan en la ciudad de Lima metropolitana. Para el desarrollo de este trabajo, hemos realizado una investigación cualitativa. Para tal efecto, se empleó el desarrollo de entrevistas a profundidad a las principales empresas que compiten en el sector con la finalidad de determinar el conocimiento o aplicación que estas tienen de los sistemas de control basado en el modelo COSO 2013 y de profesionalización. La muestra de nuestro trabajo está constituida principalmente por las empresas que componen este sector. Asimismo, desarrollamos un caso práctico donde se evaluó la situación actual respecto al uso del sistema de control interno basado en el modelo COSO 2013 y su influencia en la profesionalización de la primera empresa en brindar el servicio de buses panorámicos en el Perú. Los resultados de la investigación demuestran que las empresas que se desempeñan en el rubro de buses panorámicos no cuentan con un conocimiento de la importancia que tiene el control interno basado en el modelo COSO 2013, ya que solamente lo relacionan con el manejo eficiente de los gastos y que el único responsable es el contador. En el caso de la profesionalización tenían un mayor conocimiento, pero al momento de consultarles por su plan estratégico, afirmaban que la información era proporcionada de manera oral. Ante esto, podemos concluir que el COSO 2013 tiene un soporte y una influencia muy importante en el proceso de profesionalización de una empresa, debido a que requiere implementar estándares y procedimientos de gestión y gobierno empresarial. También una correcta implementación del COSO 2013 permite que la organización tenga una seguridad razonable, objetivos más claros y un mayor énfasis en la evaluación del riesgo.The present research aims to demonstrate the importance of the internal control system, mainly based on the COSO 2013 model and its influence on the achievement of greater professionalism and formalization of the panoramic bus companies of Metropolitan Lima. For the development of this work, we have done a qualitative research. For this purpose, we made interviews with the main companies competing in the sector in order to determine the knowledge or application that they have of the control systems based on the COSO 2013 model and their business´s professionalization. Likewise, we developed a case study that evaluated the current situation regarding the use of the internal control system based on the COSO 2013 model and its influence on the professionalization of the first company to provide the panoramic bus service in Peru. The results of the research show that the panoramic buses companies do not have knowledge of the importance of internal control based on the COSO 2013 model, since they only relate it to the efficient management of the enterprises expenses. Also management argue that the only one responsible of the control intern is the accountant. In the case of the professionalization, the companies of the panoramic buses had greater knowledge. However they didn´t have a strategic plan, they stated that the information about plans and company objectives was provided orally. Given this, we can conclude that COSO 2013 has a very important influence in the process of professionalization of a company, due to the fact that it requires implementing standards and procedures of management and corporate governance suggested on the manual of application of the model COSO 2013. 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dc.title.es.fl_str_mv El sistema de control interno basado en el modelo coso y su influencia en la profesionalizacion para las empresas de buses panoramicos en Lima Metropolitana
title El sistema de control interno basado en el modelo coso y su influencia en la profesionalizacion para las empresas de buses panoramicos en Lima Metropolitana
spellingShingle El sistema de control interno basado en el modelo coso y su influencia en la profesionalizacion para las empresas de buses panoramicos en Lima Metropolitana
Franco Payano, Karem Natali
Auditoría
Contabilidad
Administración de empresas
title_short El sistema de control interno basado en el modelo coso y su influencia en la profesionalizacion para las empresas de buses panoramicos en Lima Metropolitana
title_full El sistema de control interno basado en el modelo coso y su influencia en la profesionalizacion para las empresas de buses panoramicos en Lima Metropolitana
title_fullStr El sistema de control interno basado en el modelo coso y su influencia en la profesionalizacion para las empresas de buses panoramicos en Lima Metropolitana
title_full_unstemmed El sistema de control interno basado en el modelo coso y su influencia en la profesionalizacion para las empresas de buses panoramicos en Lima Metropolitana
title_sort El sistema de control interno basado en el modelo coso y su influencia en la profesionalizacion para las empresas de buses panoramicos en Lima Metropolitana
author Franco Payano, Karem Natali
author_facet Franco Payano, Karem Natali
Roman Velarde, Dayana Estrella
Trisollini Vera, Enzo Arturo
author_role author
author2 Roman Velarde, Dayana Estrella
Trisollini Vera, Enzo Arturo
author2_role author
author
dc.contributor.advisor.fl_str_mv Barrantes Santos, Fanny
dc.contributor.author.fl_str_mv Franco Payano, Karem Natali
Roman Velarde, Dayana Estrella
Trisollini Vera, Enzo Arturo
dc.subject.es_PE.fl_str_mv Auditoría
Contabilidad
Administración de empresas
topic Auditoría
Contabilidad
Administración de empresas
dc.description.abstract.none.fl_txt_mv The present research aims to demonstrate the importance of the internal control system, mainly based on the COSO 2013 model and its influence on the achievement of greater professionalism and formalization of the panoramic bus companies of Metropolitan Lima. For the development of this work, we have done a qualitative research. For this purpose, we made interviews with the main companies competing in the sector in order to determine the knowledge or application that they have of the control systems based on the COSO 2013 model and their business´s professionalization. Likewise, we developed a case study that evaluated the current situation regarding the use of the internal control system based on the COSO 2013 model and its influence on the professionalization of the first company to provide the panoramic bus service in Peru. The results of the research show that the panoramic buses companies do not have knowledge of the importance of internal control based on the COSO 2013 model, since they only relate it to the efficient management of the enterprises expenses. Also management argue that the only one responsible of the control intern is the accountant. In the case of the professionalization, the companies of the panoramic buses had greater knowledge. However they didn´t have a strategic plan, they stated that the information about plans and company objectives was provided orally. Given this, we can conclude that COSO 2013 has a very important influence in the process of professionalization of a company, due to the fact that it requires implementing standards and procedures of management and corporate governance suggested on the manual of application of the model COSO 2013. Also, a correct implementation of COSO 2013 allows the organization to have reasonable security, clearer objectives and a greater emphasis on business risk assessments.
dc.description.uri.es_PE.fl_txt_mv Trabajo de Suficiencia Profesional
description The present research aims to demonstrate the importance of the internal control system, mainly based on the COSO 2013 model and its influence on the achievement of greater professionalism and formalization of the panoramic bus companies of Metropolitan Lima. For the development of this work, we have done a qualitative research. For this purpose, we made interviews with the main companies competing in the sector in order to determine the knowledge or application that they have of the control systems based on the COSO 2013 model and their business´s professionalization. Likewise, we developed a case study that evaluated the current situation regarding the use of the internal control system based on the COSO 2013 model and its influence on the professionalization of the first company to provide the panoramic bus service in Peru. The results of the research show that the panoramic buses companies do not have knowledge of the importance of internal control based on the COSO 2013 model, since they only relate it to the efficient management of the enterprises expenses. Also management argue that the only one responsible of the control intern is the accountant. In the case of the professionalization, the companies of the panoramic buses had greater knowledge. However they didn´t have a strategic plan, they stated that the information about plans and company objectives was provided orally. Given this, we can conclude that COSO 2013 has a very important influence in the process of professionalization of a company, due to the fact that it requires implementing standards and procedures of management and corporate governance suggested on the manual of application of the model COSO 2013. Also, a correct implementation of COSO 2013 allows the organization to have reasonable security, clearer objectives and a greater emphasis on business risk assessments.
publishDate 2017
dc.date.accessioned.none.fl_str_mv 2017-09-06T21:35:59Z
dc.date.available.none.fl_str_mv 2017-09-06T21:35:59Z
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