Evaluación de control interno de la compañía explotación minera bosque de Oro Bosoromin S.A. para presentación de información financiera.

Abstract

The accounting information generated by internal control is of the utmost importance so that directors can be aware of everything that happens in the company, in order to safeguard assets through optimal and adequate management of accounting information. Internal control is an essential organizational plan to help the company's assets and verify the accuracy of accounting data. Business management control has undergone considerable conceptual expansion, with the appearance of new approaches that incorporate new concepts in favor of generating greater control of organizational activities. The development of an internal control system for companies helps to avoid errors, fraud and inefficiencies, also called a management system, as well as to ensure the fidelity of accounting and tax records, statements, information and official reports, in order to establish and respond to the reality of management. Due to its importance, it is proposed as a general objective to evaluate the internal control in the company Explotación Minera Bosque de Oro BOSOROMIN S.A. Camilo Ponce Enríquez, for the presentation of reasonable financial information through the analysis of its components. The methodology used was the descriptive one through the quantitative approach, to carry out measurements of the internal control components to identify the possible shortcomings that give rise to their respective improvements in the short term by their managers. As a result, it was found that the monitoring component is the weakest link in the internal control of the company, and corrective measures must be taken for its optimization, to ensure that the accounting information generated is reliable for correct decision-making.