Bibliographic citations
Mayta, L., Orellana, J. (2016). Diagnóstico, elaboración e implementación del sistema de control interno en la “Empresa de Transportes y Servicios JL S.A.”, basado en el marco integrado COSO 2013 [Trabajo de suficiencia profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/621503
Mayta, L., Orellana, J. Diagnóstico, elaboración e implementación del sistema de control interno en la “Empresa de Transportes y Servicios JL S.A.”, basado en el marco integrado COSO 2013 [Trabajo de suficiencia profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2016. http://hdl.handle.net/10757/621503
@misc{renati/365272,
title = "Diagnóstico, elaboración e implementación del sistema de control interno en la “Empresa de Transportes y Servicios JL S.A.”, basado en el marco integrado COSO 2013",
author = "Orellana Reyes, Jhennifer Jheraldine",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2016"
}
The main objective of this research work is the diagnosis, elaboration and implementation of an adequate internal control system for “Empresa de Transportes y Servicios JL S.A”. For this, we consider the guidelines defined in the Coso 2013 Integrated Framework and another tools, such as surveys and interviews in order to evaluate the internal control environment from the perspective of management and operational part of the company, as well as the FODA analysis to evaluate the internal and external factors that could affect the environment of the company and the development of operations in the normal course of the same. All of this allow us to offer a value proposition that will improve the process and the entity´s environment, leading to a better management of control environment, as well allow employees to adopt a better coexistence, development, efficiency and effectiveness during the process. Then, accordingly to the theoretical foundations on which our research is based, a value proposition has been developed that relates to the implementation of an internal control system that encompasses not only the elaboration of a manual but also the identification, evaluation and measurement of risks. Finally, the effects, repercussions and benefits after the development and application of the proposed manual are shown; followed by the conclusions and recommendations presented for the management of the company.
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