Bibliographic citations
Avalos, D., (2017). Implementación del control interno al proceso de crédito y tesorería y la mejora de la situación económica financiera de Inmobiliaria Coliseo Trujillo S. A, en la ciudad de Trujillo, del año 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/12860
Avalos, D., Implementación del control interno al proceso de crédito y tesorería y la mejora de la situación económica financiera de Inmobiliaria Coliseo Trujillo S. A, en la ciudad de Trujillo, del año 2016 [Tesis]. PE: Universidad Privada del Norte; 2017. https://hdl.handle.net/11537/12860
@misc{sunedu/2805329,
title = "Implementación del control interno al proceso de crédito y tesorería y la mejora de la situación económica financiera de Inmobiliaria Coliseo Trujillo S. A, en la ciudad de Trujillo, del año 2016",
author = "Avalos Narvaez, Danizze Edith",
publisher = "Universidad Privada del Norte",
year = "2017"
}
In audit, the term internal control includes the organization, policies and procedures adopted by those who run the business, to manage the operations and promote the fulfillment of the responsibilities assigned to the achievement of the desired results. The credit is based on the portfolio of customers that may be in a condition of losses or provisions, this depends on the stock of past due portfolio and the penalties that derive from this. For the development of the present work we used the pre-experimental research design, the techniques of data collection, observation and interview; For measuring the population and sample. Document auditing techniques were also used, such as: verification, tracking, inspection, observation, selective review; For review and confirmation, for the diagnostic work the company does not have an internal control system, which means that it does not have control over its credit and treasury processes. The purpose of the work is to demonstrate that the Implementation of Internal Control to the Credit and Treasury processes improves the Financial Situation of Real Estate Coliseo Trujillo S.A. Of the year 2016. It is concluded that the implementation of internal control in the credit and treasury process significantly improved the state of financial economic situation; because liquidity improves; for the control of cash by 18% over total assets, the delinquent portfolio is reduced, representing 10% of accounts receivable. It also improves the economic situation by better management as such reduces administrative expenditure by 10% in relation to sales (2015 - 28% and 2016 - 18%) and a slight reduction in sales spending, that way the company achieves A net result of 11% in 2016, thereby demonstrating the hypothesis that with the implementation of internal control to the credit and treasury processes, significantly improves the financial situation of Inmobiliaria Coliseo Trujillo SA
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