EL CONTROL INTERNO COMO APOYO A LA GESTIÓN FINANCIERA EN EL AREA DE TESORERIA DE LA EMPRESA OLIMAC EN LA CIUDAD DE GUAYAQUIL

Abstract

This work was developed in the company Olimac, dedicated to the marketing of construction materials, specifically in the area of treasury; It aimed to demonstrate the importance of internal control to support the financial management of that company, located in the city of Guayaquil. In the company, there was no culture of implementation of internal control, so the guidelines established by the COSO report and the five known components are applied, these guidelines were applied to workers in the area selected for this study, obtaining the result after applied the same as will be useful for administrative and financial management to raise the entity and to perfect making right decisions for the future. Thus, the application of internal control guidelines for its various components are able to establish the situation presented by the company showing the negative aspects that can be improved by taking actions so allow these elements to perfect, are among others, strategic management, allocation of responsibilities and organizational structure also no performance evaluations are conducted, nor have manual of responsibilities and functions, all resulted in a low level of trust according to the criteria obtained to Despite this favorable financial performance it has steadily. The company could take action to raise the results favorably, so you can conclude that internal control is an important tool to achieve better results for the company.