Supervisión y Monitoreo del Control Interno en la Empresa Comercializadora de Servicios y Productos Universales V.C
Archivos
Fecha
2007-07-24
Autores
Carpio Núñez, Dalila
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
El presente trabajo se hizo en la Empresa Comercializadora de Servicios y
Productos Universales de Santa Clara, tomando como base la Resolución No.
297 del año 2003 emitidas por el Ministerio de Finanzas y Precios para
fortalecer en Control Interno en las empresas cubanas.
Se procedió a realizar una Supervisión y Monitoreo del Sistema de Control Interno
en esta entidad con el objetivo de perfeccionar el mismo y trabajar en aras de la
implementación del Sistema de Gestión de la Calidad, tema que ha alcanzado
especial importancia actualmente en el mundo de los negocios.
Para la realización de este trabajo se utilizaron métodos como la revisión
documental, estudio de la bibliografía especializada y se emplearon técnicas como
la observación directa y cuestionarios detallando en sus capítulos el diagnostico y
las medidas que se deben aplicar para mejorar la situación existente en la
empresa.
Este trabajo constituye una experiencia para el resto de las empresas
comercializadoras del país que presenten igual situación en cuanto al Control
Interno.
The present work was carried out in the Commercializing Enterprise of Services and Products Universal of Santa Clara, taking as support the Resolutions Not 297 of the year 2003 emitted by the Secretary of Finances and Prices to strengthen the Internal Control in the Cuban companies. We proceeded to carry out the supervision and monitoring of the Internal Control system in this entity with the objective of perfect it and work for the sake of the implementation of the Quality Administration system, topic that has reached special importance at the moment in the world of the business. For the realization of this work , were used methods like the documental revision, study of the specialized bibliography and there were used technics as the direct observation and questionnaires, detailing in their chapters the diagnosis and the moderations that should be applied to improve the existent situation in the companies. This work constitutes an experience for the rest of the commercializing companies of the country which may present the same situation as for Internal Control.
The present work was carried out in the Commercializing Enterprise of Services and Products Universal of Santa Clara, taking as support the Resolutions Not 297 of the year 2003 emitted by the Secretary of Finances and Prices to strengthen the Internal Control in the Cuban companies. We proceeded to carry out the supervision and monitoring of the Internal Control system in this entity with the objective of perfect it and work for the sake of the implementation of the Quality Administration system, topic that has reached special importance at the moment in the world of the business. For the realization of this work , were used methods like the documental revision, study of the specialized bibliography and there were used technics as the direct observation and questionnaires, detailing in their chapters the diagnosis and the moderations that should be applied to improve the existent situation in the companies. This work constitutes an experience for the rest of the commercializing companies of the country which may present the same situation as for Internal Control.
Descripción
Palabras clave
Auditoría, Perfeccionamiento Empresarial, Sistema de Gestión de la Calidad, Comercializadora de Servicios y Productos Universales