Implementación de un Sistema de Control Interno para el Área de Tesorería y su incidencia en la Gestión Financiera de la Empresa Inversiones Paraíso E.I.R.L. en el Periodo 2017

• Autor: Obando Chávez, Lady Elizabeth
• Formato: tesis de grado
• Fecha de Publicación: 2019
• Institución: Universidad Nacional de Trujillo
• Repositorio: UNITRU-Tesis
• Lenguaje: español
• OAI Identifier: oai:dspace.unitru.edu.pe:20.500.14414/13500
• Enlace del recurso: https://hdl.handle.net/20.500.14414/13500
• Nivel de acceso: acceso abierto
• Materia: Auditoria interna; Control interno; Sistema de control interno; Area de tesoreria; Gestión

Internal control as a fundamental tool for the proper functioning of the accounting and financial rules of an entity, seeks today to maximize its progress in order to achieve the objectives set, which is why in this research work is presented to the Company Inversiones Paraíso EIRL a proposal for the implementation of an internal control system for the treasury area, in order to know how it affects its financial management during the development of fiscal year 2017. For this reason, the main objective is the proposal to implement an internal control system for the treasury area that efficiently affects the financial management of the company Inversiones Paraíso E.I.R.L. For the development of the present work, it was taken as a population and shows the Investment Company Paradise E.I.R.L., and a survey was applied to the personnel that works in the company, through a questionnaire of questions; An interview was also prepared for the Head-Manager, addressing issues that include data that can give an idea of the company's situation; likewise, the research design is descriptive and not experimental, since there is no manipulation of the variables, since the identified elements were described and explained. The results derived from this research work indicated that the Treasury area of the company Inversiones Paraíso E.I.R.L. is one of the most vulnerable to suffer transgressions of theft or embezzlement of funds, due to the lack of rules and procedures used by the company. For this reason, at the end of the investigation, it was concluded that the implementation of the Internal Control System has a positive impact on the financial management of Empresa Inversiones Paraíso E.I.R.L. this is due to the fact that new mechanisms and control systems were used on cash, and that, in addition, emphasis was placed on enforcing the new rules, which help to prevent the theft and lack thereof, so we can establish that, The current situation of the company maintains its stability and order.