Bibliographic citations
Martell, A., Vergara, E. (2016). Realidad situacional del control interno como base para el diseño de un sistema de organización contable de la empresa HLMS Contratistas Generales SCRL de la ciudad de Cajamarca en el año 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/11019
Martell, A., Vergara, E. Realidad situacional del control interno como base para el diseño de un sistema de organización contable de la empresa HLMS Contratistas Generales SCRL de la ciudad de Cajamarca en el año 2016 [Tesis]. PE: Universidad Privada del Norte; 2016. https://hdl.handle.net/11537/11019
@misc{renati/450052,
title = "Realidad situacional del control interno como base para el diseño de un sistema de organización contable de la empresa HLMS Contratistas Generales SCRL de la ciudad de Cajamarca en el año 2016",
author = "Vergara Miranda, Estefanía",
publisher = "Universidad Privada del Norte",
year = "2016"
}
ABSTRACT This research has as its main objective to describe the current state of internal control in the accounting department of the company HLMS General Contractors SCRL to use as a basis for the design of a system of accounting organization, which can be implemented by the company to improve management in the accounting area. To achieve the description, indicated above has conducted an investigation into the company, which was identified and diagnosed the current situational reality of internal control, by applying interviews with company employees, which could verify existence of weaknesses and risks in the different phases of internal control, and the determination that internal control that the company is not sufficient reason that could make a design of organizational system for the accounting department of the company, with the development of an organizational plan that includes strategic planning, flow chart of activities and creation of operating manuals, policies and procedures to improve the development of activities in the area, achieving the objectives of the area and improve the accounting and financial information, It is serving for decision making. With the development of a system design accounting organization for the investigated area the company will be allowed through system implementation, improve the quality of processes and procedures, using rules, policies, guidelines and principles that guarantee a good execution work done by the staff area and thus provide timely, clear and objective information. Finally, it was determined that situational reality of internal control within the company HLMS General Contractors SCRL is insufficient as the company suggested the application of system design accounting organization that stands as a proposal for the company HLMS Contractors general SCRL; as part of the improvement of internal control.
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