Bibliographic citations
Moncada, R., Sosa, T. (2019). Implementación de un sistema de control interno basado en el informe Coso II para la mejora de la gestión, en la EPS Grau S.A. en la ciudad de Piura, 2019 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/5002
Moncada, R., Sosa, T. Implementación de un sistema de control interno basado en el informe Coso II para la mejora de la gestión, en la EPS Grau S.A. en la ciudad de Piura, 2019 [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2019. https://hdl.handle.net/20.500.12759/5002
@misc{renati/381645,
title = "Implementación de un sistema de control interno basado en el informe Coso II para la mejora de la gestión, en la EPS Grau S.A. en la ciudad de Piura, 2019",
author = "Sosa Mechato, Tania Guisela",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2019"
}
This research, entitled ““Implementation of an internal control system based on the COSO II report for the improvement of management, in EPS GRAU S.A. In the City of Piura, 2019 ““, it was aimed to demonstrate how the implementation of an internal control system based on the COSO II report, affects the improvement of the management of the accounting area of the company, for which a previous diagnosis of the situation was made. In Current on the internal control applied in the accounting area, where the main deficiencies were identified. Through this research, the pre-experimental design was used and it was used as a data collection technique, the survey, in order to obtain all the necessary information, based on its operating system regarding the development of the accounting management. With regard to the results obtained, they show that, with the implementation of the internal control system in the accounting area, an improvement was noted according to the analysis of each element of the COSO II report, since by implementing both the Code of Ethics, the Manual of procedures, flowcharts and control activities according to the risks previously encountered, the accounting area had an improvement in its management and processes. Finally, conclusions were made as to the importance of the implementation of an internal control system in the accounting area and recommendations were proposed that should be applied by the company, since it contributes optimally to strengthen the internal controls established, in addition to ensuring improved accounting management, safeguarding and ensuring the integrity of the financial reporting processes and procedures it holds.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.