Importancia del control interno según la metodología coso i teniendo en cuenta la sección 13 inventarios de NIIF para PYMES

Abstract

The Internal Control System of a company constitutes the management support of the administration, since it is used mainly for the purpose of protecting the assets of the organization, generating reliable accounting records, promoting the efficiency of operations and encouraging compliance of existing policies, laws and regulations. With the Internal Control System based on the COSO I methodology, taking into account Section 13 IFRS for SMEs, it is intended to optimize resources through the pertinent and constant review of the execution of controls, minimizing the risk of fraud, the improvement of the processes achieving compliance with its objectives, policies and procedures. In companies, inventory is of great importance for their development and growth; being necessary a good management, measurement and efficient control, to help the administration to present and reveal the inventory account in the Financial Statements for decision making