Propuesta para la reorganización de procesos en el área contable basado en el COSO III, para la Cooperativa de Ahorro y Crédito Uniotavalo de la ciudad de Otavalo, provincia de Imbabura
No Thumbnail Available
Date
2021
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
La presente investigación se desarrolla en función de la propuesta para la reorganización de procesos en el área contable, basado en el coso III, para la Cooperativa de Ahorro y Crédito UNIOTAVALO, que pretende contribuir a un adecuado funcionamiento de las operaciones, reducir los riesgos que la institución presenta en el área contable. Es así que, la propuesta platea lineamientos fundamentales e indispensables para un adecuado manejo interno de las operaciones y de esta manera se alinearan a las necesidades que la cooperativa tiene, además servirá de guía para la administración del talento humano en el departamento contable, por lo tanto, mejorara la gestión empresarial. En este contexto, el departamento contable al mitigar los riesgos de las operaciones del área hará que la empresa obtenga un flujo de información contable confiable, porque se estará cumpliendo con la razonabilidad en los estados financieros y las disposiciones legales establecidas por los organismos de control del país, haciendo que sea efectiva la toma de decisiones para los directivos de la institución.
The present investigation is developed in function of the proposal for the reorganization of processes in the accounting area, based on COSO III, for the UNIOTAVALO Savings and Credit Cooperative, which aims to contribute to the proper operation of operations, reduce the risks that the institution presents in the accounting area. Thus, this proposal presents fundamental and essential guidelines for an adequate and effective internal accounting control system that allows measuring the efficiency, effectiveness and results of operations, thus aligning with the needs of the cooperative. will serve as a guide for the management of human talent in the accounting department, therefore, improve business management. In this context, the accounting department to mitigate the risks of operations in the area will make the company obtain a reliable flow of accounting information, because it will be complying with the reasonableness in the financial statements and the legal provisions established by the control bodies of the country, making decision making effective for the managers of the institution.
The present investigation is developed in function of the proposal for the reorganization of processes in the accounting area, based on COSO III, for the UNIOTAVALO Savings and Credit Cooperative, which aims to contribute to the proper operation of operations, reduce the risks that the institution presents in the accounting area. Thus, this proposal presents fundamental and essential guidelines for an adequate and effective internal accounting control system that allows measuring the efficiency, effectiveness and results of operations, thus aligning with the needs of the cooperative. will serve as a guide for the management of human talent in the accounting department, therefore, improve business management. In this context, the accounting department to mitigate the risks of operations in the area will make the company obtain a reliable flow of accounting information, because it will be complying with the reasonableness in the financial statements and the legal provisions established by the control bodies of the country, making decision making effective for the managers of the institution.
Description
Keywords
Reorganización, Coso iii, Lineamientos, Operaciones, Administración, Control interno