Bibliographic citations
Sierra, M., Vargas, M. (2024). El Sistema de Control Interno COSO 2013 y la Gestión Financiera de la empresa Tiendas Macnorce E.I.R.L, 2023 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/683116
Sierra, M., Vargas, M. El Sistema de Control Interno COSO 2013 y la Gestión Financiera de la empresa Tiendas Macnorce E.I.R.L, 2023 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/683116
@misc{renati/1806076,
title = "El Sistema de Control Interno COSO 2013 y la Gestión Financiera de la empresa Tiendas Macnorce E.I.R.L, 2023",
author = "Vargas Flores, Maribel Justina",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
This research focuses on evaluating how the Internal Control System (ICS) under the COSO 2013 framework influences the financial management of the company Tiendas Macnorce E.I.R.L. during the year 2023. The ICS is a critical component in corporate governance. This analysis examines the relationship between Tiendas Macnorce and its ICS, identifying challenges that adversely impact its financial management. Three solution proposals were presented. The first involves hiring a comprehensive consulting firm to implement the ICS under the COSO 2013 framework. The second is to internally develop a team to implement the COSO 2013 ICS. The third proposal is to outsource the internal control function through administrative outsourcing. These options were evaluated using a qualitative approach that included in-depth interviews and document analysis to better understand the variables and find a viable solution. To achieve this, it is essential for organizations to identify their control environment, conduct a risk and control assessment, ensure clear and efficient communication throughout the organization, and carry out continuous monitoring. Based on this study, the first option was chosen, as it is believed to significantly enhance the financial management of the entity.
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