Diseño de un sistema de control interno basado en el COSO ERM para la empresa Confecciones Anitex de la ciudad de Atuntaqui
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
Anitex empresa dedicada a la producción y comercialización de prendas de vestir, nace hace 50 años en la ciudad de Atuntaqui; gracias al trabajo, dedicación y visión de sus fundadores y directivos ha sabido posicionarse como un referente dentro de la industria textil de la ciudad de Atuntaqui; este crecimiento ha fomentado principalmente en la organización la consolidación de varios procesos estratégicos, operativos y de soporte; la diversificación de los canales de comercialización y el establecimiento de una nómina de 49 colaboradores; razón por la cual es necesario el planteamiento de un sistema de control interno que promueva las buenas practicas dentro de todas las áreas de la empresa y contribuya a salvaguardar los intereses de la empresa y de quienes forman parte de ella, esta propuesta fue desarrollada bajo la metodología de COSO ERM, quien plantea una importante visión de control interno encaminada a los lineamientos estratégicos de la empresa.
Anitex is a company dedicated to the production and merchandising of clothing. It was born 50 years ago in the city of Atuntaqui. Thanks to the work, dedication and vision of its founders and executives Anitex has positioned itself as a referring in the textile industry of the city of Atuntaqui. This growth has mainly foment in the organization the consolidation of several strategic, operative and support processes; the diversification of merchandising channels and the establishment of a roster of a 49 employee. For this reason it is necessary to establish an internal control system that promotes good practices within all areas of the company and helps safeguard the interests of the company and those who are part of it. This proposal was developed under the COSO ERM methodology, which proposes an important vision of internal control guide at the strategic guidelines of the company.
Anitex is a company dedicated to the production and merchandising of clothing. It was born 50 years ago in the city of Atuntaqui. Thanks to the work, dedication and vision of its founders and executives Anitex has positioned itself as a referring in the textile industry of the city of Atuntaqui. This growth has mainly foment in the organization the consolidation of several strategic, operative and support processes; the diversification of merchandising channels and the establishment of a roster of a 49 employee. For this reason it is necessary to establish an internal control system that promotes good practices within all areas of the company and helps safeguard the interests of the company and those who are part of it. This proposal was developed under the COSO ERM methodology, which proposes an important vision of internal control guide at the strategic guidelines of the company.
Description
Keywords
Riesgo empresarial, Control interno, Coso erm, Anitex