SISTEMA DE CONTROL INTERNO PARA EL ÁREA ADMINISTRATIVA Y FINANCIERA DE GARCÉS MOTORS CIA LTDA

Abstract

The internal control systems are an effective tool for business management, but above all to strengthen organizations in all their administrative and financial processes. In this sense, the COSO model of internal control has emerged as a method of popular acceptance worldwide, since through a series of steps it allows developing strategies to reduce the risks to which companies are exposed, mainly due to failures in the processes. The contribution of the model is to allow the objective measurement of the company's results, through the construction of management indicators derived from the objectives and goals of the company. However, the main contribution of this model is to offer the company a way to identify weaknesses and strengths. The present study applies this model to a company dedicated to the commercialization of spare parts. The methodology used was the Internal Capacity Profile (PCI) through the differentiated and closed interview. This allowed us to obtain an internal diagnosis that facilitated the definition of the relevant weaknesses of Garcés Motors such as: an organizational structure that is not very flexible, the absence of some internal control mechanism and completely manual administrative processes. These findings allowed to establish a set of strategies that seek to correct the detected problem.