Propuesta de implementación de un sistema de control interno, basado en el marco COSO en una empresa familiar de transporte de maquinaria pesada
Fecha
Título de la revista
ISSN de la revista
Título del volumen
Editor
Pontificia Universidad Católica del Perú
Acceso al texto completo solo para la Comunidad PUCP
Resumen
Esta investigación aborda la propuesta de implementación de un sistema de control
interno como el COSO 2013 en una pequeña empresa familiar de transporte de carga pesada
ubicada en Lima. Los principales aspectos del análisis destacan que la empresa logra
mantenerse en el mercado sin implementar el control interno, objetivos, políticas, manual de
organización y funciones, control estadístico de sus ingresos y gastos que le permitan conocer
su crecimiento. Se planteó dar una propuesta de un sistema de control interno, basado en el
marco COSO 2013 para mejorar sus controles, plantear objetivos y analizar los riesgos, de
tal manera que estas coadyuven al crecimiento sostenido de la empresa.
Para el análisis situacional se empleó una metodología mixta, relacionando lo
cuantitativo y lo cualitativo. El diagnóstico de los aspectos de las empresas de transporte de
maquinaria pesada consideró los aspectos económico, político, legal, social, demográfico.
Asimismo, se analizó el aspecto de control de la empresa estudiada. De otra parte, también
se evaluó los aspectos generales de la empresa familiar de transporte de maquinaria pesada,
considerando los antecedentes, giro del negocio y la estructura organizacional.
En lo referente a la propuesta, se aplica los cinco componentes relacionados entre sí:
ambiente de control, evaluación de riesgo, actividades de control, información y
comunicación, y actividades de supervisión. En resultados logrados se concluye que la
propuesta de implementación del COSO 2013 es viable a una empresa familiar de transporte
de maquinaria pesada ubicada en Lima cumpliendo con los tres objetivos operacionales, de
información financiera y de cumplimiento.
This research covers the implementation proposal of an internal control system like the COSO in a small family company related to heavy load transport located in Lima. The principal aspects that stand out of the analysis relates to the fact that the company achieves to stay in market without implementing internal control, objectives, internal politics, organization manuals and functions, and without the statistical control of their revenues and expenses that allows a company to know how much is growing. A main question arose: in which way the internal system control proposal will influence in sustained growth? And three secondary questions: (a) in which way the internal system control proposal will reduce operative risks, to reinforce that the operations will lead objectives and safeguard the family firm’s resources? (b) in which way the internal system control proposal will improve the reports containing real information and the reliability of the financial statements? And (c) in which way the internal system control proposal will reduce the tax contingency risk of the company? For the situational analysis a mix methodology was used, relating the qualitative and quantitative. The diagnostics of the firms regarding heavy load machinery considered economic, political, legal, social and demographic aspects. Likewise, the control aspect of the firm was analyzed. On the other hand, the general aspects of the heavy load machinery family firm were evaluated, considering the background, business sector and structural organization. Regarding the proposal, the five components are applied and related to each other. In results accomplished we conclude that the COSO proposal is viable to a heavy load machinery family firm located in Lima achieving with the three operational, financial information, and accomplishment objectives.
This research covers the implementation proposal of an internal control system like the COSO in a small family company related to heavy load transport located in Lima. The principal aspects that stand out of the analysis relates to the fact that the company achieves to stay in market without implementing internal control, objectives, internal politics, organization manuals and functions, and without the statistical control of their revenues and expenses that allows a company to know how much is growing. A main question arose: in which way the internal system control proposal will influence in sustained growth? And three secondary questions: (a) in which way the internal system control proposal will reduce operative risks, to reinforce that the operations will lead objectives and safeguard the family firm’s resources? (b) in which way the internal system control proposal will improve the reports containing real information and the reliability of the financial statements? And (c) in which way the internal system control proposal will reduce the tax contingency risk of the company? For the situational analysis a mix methodology was used, relating the qualitative and quantitative. The diagnostics of the firms regarding heavy load machinery considered economic, political, legal, social and demographic aspects. Likewise, the control aspect of the firm was analyzed. On the other hand, the general aspects of the heavy load machinery family firm were evaluated, considering the background, business sector and structural organization. Regarding the proposal, the five components are applied and related to each other. In results accomplished we conclude that the COSO proposal is viable to a heavy load machinery family firm located in Lima achieving with the three operational, financial information, and accomplishment objectives.
Descripción
Palabras clave
Control interno, Administración de riesgos, Auditoría interna
Citación
Colecciones
item.page.endorsement
item.page.review
item.page.supplemented
item.page.referenced
Licencia Creative Commons
Excepto donde se indique lo contrario, la licencia de este ítem se describe como info:eu-repo/semantics/openAccess