Evaluación del control interno basada en modelo coso para compras, recepción, almacenaje, y emisión de materia prima para industrias manufactureras.

Abstract

The practical case that is exposed as work within the complex written dimension review, deals with the problem of how to describe the weaknesses of the internal control of the plant for purchases, reception, storage and emission of raw materials, measuring the level of confidence for improvements that is recommended to the system ?, exposing in the introduction antecedents of the problem, the importance of safeguarding the assets, supporting the novel and pertinent of the case to the profession of accounting and auditing; the objective is set to solve the problem described and the research is defined. In the development, it begins by paraphrasing the theoretical framework collected in publications of scientific articles of indexed journals; the methodology used is described and then the exercise is presented, which was solved based on the COSO risk management model, once the internal control was evaluated, the deficiencies were detected, narrating the comment of the findings, the conclusions and the recommendations. Finally the work culminates describing four conclusions contrasted with the theoretical framework.