Propuesta de Perfeccionamiento del Sistema de Control Interno en la Empresa Municipal de Comercio y Gastronomía de Trinidad
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Universidad de Sancti Spíritus "José Martí Pérez"
Abstract
En la actualidad dado los cambios tanto internos como externos las empresas deben adaptarse a las condiciones imperantes con vista de obtener resultados que ayuden al crecimiento económico. Se selecciona como objeto de estudio la Empresa de Comercio y Gastronomía correspondiente al municipio de Trinidad.
En esta entidad se hace un estudio acerca del nivel de implantación e instrumentación del Control Interno para poder conocer la situación exacta que presentan los recursos (materiales, humanos y financieros) que posee la misma. Evaluándose mediante pruebas de cumplimiento y sustantivas la efectividad del Sistema del Control Interno.
Teniendo como objetivo elaborar una propuesta de cómo llevar a cabo la correcta implementación de la Resolución 60 del 2011 de la Contraloría General de la Republica, y ayudar a que la dirección de la entidad tome decisiones ágiles y oportunas en cuanto al logro de la administración y control eficiente de los recursos, mediante el uso adecuado de estos, lo que contribuirá a una eficiencia y perfeccionamiento del sistema de Control Interno existente en la entidad.
Nowadays, given the internal and external changes, companies must adapt to the prevailing conditions in order to obtain results that help economic growth. The Municipal Company of Commerce and Gastronomy corresponding to the municipality of Trinidad is selected as the object of study. In this entity a study is made about the level of implementation in instrumentation of the Internal Control in order to know the exact situation of the resources (material, human and financial) that it has. The effectiveness of the Internal Control System is evaluated by means of compliance and substantive tests. Aiming to develop a proposal on how to carry out the proper implementation of Resolution 60 of 2011 of the Comptroller General of the Republic, and help the management of the entity to take agile and timely decisions regarding the achievement of efficient management and control of resources, through the proper use of these, which will contribute to efficiency and improvement of the existing Internal Control system in the entity.
Nowadays, given the internal and external changes, companies must adapt to the prevailing conditions in order to obtain results that help economic growth. The Municipal Company of Commerce and Gastronomy corresponding to the municipality of Trinidad is selected as the object of study. In this entity a study is made about the level of implementation in instrumentation of the Internal Control in order to know the exact situation of the resources (material, human and financial) that it has. The effectiveness of the Internal Control System is evaluated by means of compliance and substantive tests. Aiming to develop a proposal on how to carry out the proper implementation of Resolution 60 of 2011 of the Comptroller General of the Republic, and help the management of the entity to take agile and timely decisions regarding the achievement of efficient management and control of resources, through the proper use of these, which will contribute to efficiency and improvement of the existing Internal Control system in the entity.