Propuesta De Un Sistema De Control Interno Para El Área Contable En La Entidad Inversiones Everest

Abstract

The realization of the proposal for an internal control system, in accordance with current accounting standards, seeks to safeguard resources and that these are controlled by means of manuals and policies, in recent times internal control has become one of the pillars of the organizations, as this contributes to clearly observe the efficiency and effectiveness of each of the operations and even to have full confidence in each of the processes, in such a way that by means of this each one of the contemplated standards is met in the accounting legal framework and internal regulations of the entity Everest Industries. This arises from the need to generate control and supervision in each of the areas, managing to detect risks, in order to be able to control and mitigate them when any event occurs, to be able to independently carry out the fairness of both accounting operations , administrative and management corresponding to the operation of the corporation.