Evaluación del sistema de control interno a los procesos de compra y venta de "Zona Muebles" Cia. Ltda.

Abstract

The objective of this research that make an internal control´s system evaluation to the company’s purchase and sale processes of the ZONA MUBLES CÍA. LTDA company at April 30, 2013 applying the method of COSO II- ERM (Enterprise Risk Management) is identify critical areas that can affect the organization, and propose solutions to the deficiencies in the processes’s development and that is helpful for decision making generating welfare to partners and the proper use of resources. The internal control allows people involved in the processes, use available resources with efficiently, effectiveness and economy and achieve the goals set for each one of the processes. The study result obtained shows favorable and unfavorable situations that resulting in the implementation of corrective actions by formulating recommendations to improve ZONA MUEBLES management and avoid presenting scenarios that could affect the organization survival, by implementing appropriate internal controls.