Evaluación y propuesta de mejora del sistema de control interno de la Empresa Artesa Cia. Ltda.

Abstract

The integrative project titled "EVALUATION AND PROPOSAL OF IMPROVEMENT TO THE INTERNAL CONTROL SYSTEM OF ARTESA COMPANY" has been developed with the purpose of evaluating the causes of the inconsistencies presented in the management of resources and information due to the lack of processes and controls in the Artesa company, with the objective of generating proposals for the improvement that allow to optimize the efficiency, effectiveness, and productivity of the processes.

The research was done using a mixed approach based on the following methods: 1) descriptive: it consists on identifying all the variables and characteristics of the processes to be analyzed in the internal control evaluation; and 2) correlational: it allows to determine the existing relationship between the identified variables in the internal control system, and the impact they generate in the achievement of the objectives. The result of this project is the proposal of improvement which is based on the recommendations presented in the Evaluation to the Internal Control System Report, that is why it was necessary to redesign a strategic plan to support the achievement of the objectives through the formulation of processes, tasks, and controls