Propuesta de medidas para perfeccionar el sistema de control interno a partir de la tarea ordenamiento en la Empresa Pecuaria la Vitrina
Fecha
2021-11
Autores
Espinosa López, Dayenis
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
El trabajo aborda el tema relacionado con el Control Interno teniendo en cuenta los elementos de la tarea ordenamiento. Su fundamento teórico se establece a partir de epígrafes donde se relacionan los antecedentes históricos y las definiciones sobre el Control Interno a nivel internacional y en Cuba. La investigación se realizó en la Empresa Pecuaria La Vitrina del municipio Manicaragua y para ello se caracteriza la entidad objeto de estudio y se diagnostica el Sistema de Control Interno en la entidad. A partir de las deficiencias detectadas, se propone un conjunto de acciones para perfeccionar el Control Interno en la Empresa Pecuaria La Vitrina, teniendo en cuenta cada uno de los aspectos desarrollados en los subsistemas que se incluyen en la Guía de Autocontrol General propuesta para el año 2021 por la Contraloría General adaptada a las características de este tipo de empresa. Concluye planteando que las acciones diseñadas para el perfeccionamiento del Control Interno en la Empresa Pecuaria La Vitrina facilitan la solución a las deficiencias encontradas durante el diagnóstico y permitirán eliminar y/o reducir las debilidades y riesgos, toda vez que elevan la calidad de los procesos que se desarrollan en la entidad.
The work addresses the issue related to Internal Control, taking into account the elements of the ordering task. Its theoretical foundation is established from epigraphs where the historical antecedents and definitions of Internal Control are related at the international level and in Cuba. The investigation was carried out in the La Vitrina Livestock Company of the Manicaragua municipality and for this the entity under study is characterized and the Internal Control System in the entity is diagnosed. Based on the deficiencies detected, a set of actions is proposed to improve Internal Control in the La Vitrina Livestock Company, taking into account each of the aspects developed in the subsystems that are included in the General Self-Control Guide proposed for the year 2020 by the Comptroller General adapted to the characteristics of this type of company. It concludes by stating that the actions designed to improve the Internal Control in the La Vitrina Livestock Company facilitate the solution to the deficiencies found during the diagnosis and will allow to eliminate and / or reduce the weaknesses and risks, since they raise the quality of the processes that are developed in the entity.
The work addresses the issue related to Internal Control, taking into account the elements of the ordering task. Its theoretical foundation is established from epigraphs where the historical antecedents and definitions of Internal Control are related at the international level and in Cuba. The investigation was carried out in the La Vitrina Livestock Company of the Manicaragua municipality and for this the entity under study is characterized and the Internal Control System in the entity is diagnosed. Based on the deficiencies detected, a set of actions is proposed to improve Internal Control in the La Vitrina Livestock Company, taking into account each of the aspects developed in the subsystems that are included in the General Self-Control Guide proposed for the year 2020 by the Comptroller General adapted to the characteristics of this type of company. It concludes by stating that the actions designed to improve the Internal Control in the La Vitrina Livestock Company facilitate the solution to the deficiencies found during the diagnosis and will allow to eliminate and / or reduce the weaknesses and risks, since they raise the quality of the processes that are developed in the entity.
Descripción
Palabras clave
Control interno, Empresa pecuaria, Autocontrol general