Bibliographic citations
Lopez, V., (2018). Propuesta control interno basado en el modelo COSO para optimizar la gestión en las unidades productivas del “Nor Oriental de la Selva” año 2017. [Tesis, Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/3051
Lopez, V., Propuesta control interno basado en el modelo COSO para optimizar la gestión en las unidades productivas del “Nor Oriental de la Selva” año 2017. [Tesis]. PE: Universidad Nacional de San Martín. Fondo Editorial; 2018. http://hdl.handle.net/11458/3051
@misc{renati/1056902,
title = "Propuesta control interno basado en el modelo COSO para optimizar la gestión en las unidades productivas del “Nor Oriental de la Selva” año 2017.",
author = "Lopez Rivadeneyra, Virginia Silvia",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2018"
}
The following research work takes as a target to describe the control management in the productive area and identify the components of the COSO model that allow to propose an internal control to optimize the management in the productive units of “Nor Oriental de la Selva”. A quantity investigation was carried out for the development this work. The reason for the achievement of the study it stemmed from the big registered economic losses, weaknesses in the handling of the productive units, as for not application of norms, procedures of internal control, absence of the normative technical documents that have propitiated the institutional vulnerability. For this purpose, the development of a survey related to the control process was used, obtaining as results of the investigation the inefficiency of the internal control process. To this end, it can be concluded that the COSO 2013 model provides a principle-based approach that provides flexibility and allows the use of professional criteria when designing and developing internal control. Also, a method to identify and analyze or risk, manage adequate response within acceptable levels.
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