Implementación de un sistema de control interno para mejorar la gestión económica - financiera de la empresa interprovincial de pasajeros Chepén S.A.C. Distrito de Guadalupe - Año 2016

• Autor: Serrano Hernández, Max Robert
• Formato: tesis de grado
• Fecha de Publicación: 2018
• Institución: Universidad Nacional de Trujillo
• Repositorio: UNITRU-Tesis
• Lenguaje: español
• OAI Identifier: oai:dspace.unitru.edu.pe:20.500.14414/10943
• Enlace del recurso: https://hdl.handle.net/20.500.14414/10943
• Nivel de acceso: acceso abierto
• Materia: Control interno; Empresa interprovincial de pasajeros; Gestión financiera y económica; Sistema de control interno; Estados financieros

Currently, the daily growth of companies and businesses among all of them has led to the multiplication of their activities, objectives and finally all the goods, rights, obligations and all their resources that they use, must be monitored through an effective control system. Internal. Which apart from being a fundamental tool of control, management and planning, that every company needs to efficiently shape; it will also allow you; achieve that its operations are carried out effectively, since it must generate sufficient and reliable financial information; and achieve the objectives and goals under full compliance with state laws and regulations in force in the entity. Companies generally do not recognize the importance of internal control systems and do not have the application of basic measures that allow them to minimize the deficiencies that by their nature occur in the development of their activities. In this sense, the Interprovincial Company of Passengers Chepén S.A.C., presents problems and deficiencies in the Internal Control System, causing countless errors in their daily actions, this being the reason to make appropriate and timely decisions within the internal policy of the Company. that entails a malfunction of the same The results obtained in the investigation reveal the need to suppress and reduce the risks detected in the current analysis of the company, which has been affected by not presenting a defined organization, with lack of risk management policies in the areas, and not having the due analysis of the financial statements in a continuous, meticulous and detailed manner. The present investigation reaches a proposal for the implementation of an adequate internal control system, determining an Organization Plan of all coordination methods and measures, adequate according to the weaknesses detected, which will allow a positive effect on the economic and financial results. financial, being a process that must be maintained permanent and continuous in order to achieve success and thus achieve the achievement of goals and objectives.