Programa para la evaluación del Control Interno de Caja y Banco en la Empresa Electroquímica de Sagua.
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Fecha
2007-07-24
Autores
Amechazurra Gutiérrez, Anisley
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Universidad Central "Marta Abreu" de Las Villas
Resumen
El Control Interno es el sistema nervioso de una Empresa ya que abarca toda la organización, incluye mucho más que el sistema contable y cubre cosas tales como: las prácticas de empleo y entrenamiento, control de calidad, planeación de la producción, política de ventas, entre otras. Toda operación lleva implícito el Control Interno. El trabajador lo ejecuta sin percatarse de que es miembro activo de su ejecución. Este trabajo consiste en la creación y aplicación de un Programa de Control Interno para evaluar el subsistema de Caja y Banco, aplicando la Resolución 297 en la Empresa Electroquímica de Sagua. Este subsistema está más expuesto a la ocurrencia de distorsiones, ya que en él es donde se encuentran los activos más líquidos de una entidad (efectivo, cheques, etc.); lo que justifica el interés de aumentar el control en el mismo. La aplicación de este programa permitirá aumentar la eficiencia de las operaciones en este subsistema ayudando a detectar con oportunidad, cualquier desviación significativa en el cumplimiento de las metas y objetivos establecidos, ayuda a reducir los riesgos a que pudieran estar expuestos los recursos monetarios, aporta mayor confiabilidad a la información financiera y operacional y proporciona mayor seguridad respecto al cumplimiento efectivo de las leyes, normas y políticas aplicables.
The Internal Control is the nervous system of a Company sandal the whole organization, it includes much more than the countable system and it covers such things as: the employment practices and training, control of quality, planning of the production, politics of sales, among others. All operation takes implicit the Internal Control. The worker executes it without noticing that he is active member of his execution. This work consists on the creation and application of a program of Internal Control to evaluate the subsystem of Box and Bank, applying the Resolution 297 in the Electrochemical Company of Sagua. This subsystem is more exposed to the occurrence of distortions, since in him it is where they are the most liquid assets in an entity (effective, checks, etc.); what justifies the interest of increasing the control in the same one. The application of this program will be able to increase the efficiency of the operations in this subsystem helping to detect with opportunity, any significant desviation in the execution of the goals and established objectives, it helps to reduce the risks to that could be exposed the monetary resources, it contributes bigger dependability to the financial and operational information and it provides bigger security regarding the effective execution of the laws, norms and political applicable.
The Internal Control is the nervous system of a Company sandal the whole organization, it includes much more than the countable system and it covers such things as: the employment practices and training, control of quality, planning of the production, politics of sales, among others. All operation takes implicit the Internal Control. The worker executes it without noticing that he is active member of his execution. This work consists on the creation and application of a program of Internal Control to evaluate the subsystem of Box and Bank, applying the Resolution 297 in the Electrochemical Company of Sagua. This subsystem is more exposed to the occurrence of distortions, since in him it is where they are the most liquid assets in an entity (effective, checks, etc.); what justifies the interest of increasing the control in the same one. The application of this program will be able to increase the efficiency of the operations in this subsystem helping to detect with opportunity, any significant desviation in the execution of the goals and established objectives, it helps to reduce the risks to that could be exposed the monetary resources, it contributes bigger dependability to the financial and operational information and it provides bigger security regarding the effective execution of the laws, norms and political applicable.
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Palabras clave
Control Interno, Empresa Electroquímica de Sagua, Auditoría, Auditoría en Caja, Auditoría de Banco