El control interno contable y su incidencia en la gestión financiera de la empresa Capevja S.A.S durante el periodo 2020.

Abstract

The present investigation contains the case study about the internal accounting control in the company CAPEVJA S.A.S, and the impact of the same within the financial management in the year 2020, through the identification of the accounting controls applicable in the company CAPEVJA S.A.S, for a timely and truthful financial management; later it was verified through the bibliographic compilation reflected in the theoretical support based on the thought and previous works about accounting control, accounting administration, financial information, etc. On the other hand, the accounting standards that are applied in the company CAPEVJA S.A.S are determined, which corresponds to the International Financial Reporting Standards of SMEs specifically in section 1 and section 2. Through the methodological design with a qualitative approach, the systematic paradigm was selected considering that they are suitable for a type of descriptive-analytical research. Regarding the techniques, the information collection was applied with an instrument to the interview directed towards the manager and accountant of the shrimp farm to know the accounting policies that apply and the internal accounting control activities that are carried out, including the inventory aspect. concluding that if there is good inventory management, however, strategies must be applied to improve internal accounting control and have a positive impact on financial management.