Evaluación del Control Interno en los Subsistemas Inventarios y Nóminas en la empresa "Pesquera Industrial de Caibarién"
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Fecha
2013-06-24
Autores
Manso Ruiz, Anamary
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
La auditoría constituye la máxima expresión del orden y control de las actividades y funciones de cualquier organización. Dada la importancia que toma hoy en día el proceso de Control Interno, en los últimos tiempos se ha convertido en tema recurrente en todas las entidades del país por el aumento de la vulnerabilidad del nivel de incertidumbre y la velocidad de los cambios y el amplio espectro de amenazas.
Esta investigación surge por la necesidad de perfeccionar el Control Interno, no solo de la empresa auditada, sino de cualquier empresa cubana, donde se mueven recursos para lograr eficiencia en el proceso industrial del país.
Se realizó una breve panorámica del Control Interno, su surgimiento y la necesidad del mismo, así como la revisión del marco legal que envuelve el tema, tales como la Resolución 60/2011 de la Contraloría General de la República, entre otras, creadas para perfeccionar los componentes del Control Interno en las empresas cubanas, guiándose en el Informe del COSO para establecer sistemas de Control Interno y determinar su efectividad.
Se verificó, mediante un diagnóstico a los cinco componentes, la situación actual del Control Interno de la empresa, enfatizando en los Subsistemas de Inventarios y Nóminas lo que permitió determinar las insuficiencias y deficiencias que presenta la Empresa Pesquera Industrial de Caibarién con respecto al estado del mismo, lo que propició la suficiente información para realizar una auditoría al Sistema de Control Interno de los Subsistemas de Inventarios y Nóminas, utilizando herramientas estadísticas tales como: entrevistas, encuestas…etc., que estableció un plan de acciones para perfeccionar el proceso de Control Interno actuando en la eliminación de las deficiencias detectadas, el cual debe ser implementado por la empresa de manera participativa.
The auditing constitutes the order's maximum expression and any organization's control of the activities and functions. Once the importance was given that he takes nowadays Control Interno's process, in recent times he has become me recurrent theme in all the entities for the increase of the vulnerability of the uncertainty level domestic and the velocity of the changes and the ample threats spectrum. investigation is rise for to make perfect the control need he put under restraint, not only that of the company once was audited, any company's destiny Cuban, where move resources to achieve efficiency in the process domestic industrial. he accomplished one brief panoramic he put under restraint of the Control, his surging and the need of the same one, as well as the legal frame's revision that he wraps up the theme, such as the resolution 60/2011 of the Contraloría General de la República, amongothers, once the components of the Control Interno in the companies were created to make perfect Cubans, getting one's bearingsin the Informe of the enclosure to establish Control Interno's systems and to determine his effectiveness. it was verified, by means of a diagnosis to the five components, the company's Control Interno's present-day situation, emphasizing in Inventario's subsystems and payrolls the one that he permitted to determine the insufficiencies and/or deficiencies that he introduces Caibarién's Empresa Pesquera Industrial regarding the same one's status, the one that the enough information propitiated to accomplish an auditing to Control Interno's system of Inventario’s and Nóminas's subsystems, utilizing statistical tools such I eat :you interview, you poll .That he established one policies to make perfect Control Interno's process performing on in the deficiencies’ detected elimination, which must be implemented for the communicative- manner company.
The auditing constitutes the order's maximum expression and any organization's control of the activities and functions. Once the importance was given that he takes nowadays Control Interno's process, in recent times he has become me recurrent theme in all the entities for the increase of the vulnerability of the uncertainty level domestic and the velocity of the changes and the ample threats spectrum. investigation is rise for to make perfect the control need he put under restraint, not only that of the company once was audited, any company's destiny Cuban, where move resources to achieve efficiency in the process domestic industrial. he accomplished one brief panoramic he put under restraint of the Control, his surging and the need of the same one, as well as the legal frame's revision that he wraps up the theme, such as the resolution 60/2011 of the Contraloría General de la República, amongothers, once the components of the Control Interno in the companies were created to make perfect Cubans, getting one's bearingsin the Informe of the enclosure to establish Control Interno's systems and to determine his effectiveness. it was verified, by means of a diagnosis to the five components, the company's Control Interno's present-day situation, emphasizing in Inventario's subsystems and payrolls the one that he permitted to determine the insufficiencies and/or deficiencies that he introduces Caibarién's Empresa Pesquera Industrial regarding the same one's status, the one that the enough information propitiated to accomplish an auditing to Control Interno's system of Inventario’s and Nóminas's subsystems, utilizing statistical tools such I eat :you interview, you poll .That he established one policies to make perfect Control Interno's process performing on in the deficiencies’ detected elimination, which must be implemented for the communicative- manner company.
Descripción
Palabras clave
Control Interno, Inventarios, Nóminas