Plan de Mejoramiento del control interno para el manejo del efectivo en la empresa Copetran de la ciudad de Bucaramanga

Abstract

Internal control is a tool that contributes to the internal management of an organization, optimizing administrative and accounting processes to meet institutional objectives. The main objective of the work is to design a plan to improve internal control in cash management in the Copetran company, using the COSO ERM model as a tool. The current situation of cash control is analyzed, identifying shortcomings through fiscal review reports, such as shortages and losses of money, accounting inconsistencies and lack of use of internal control techniques. The contracts of the direct agencies and participants of Copetran are validated to evaluate the coverage of the liability policies in relation to cash management and risks in the offices. To design the methodology called "COSO ERM Model: tool for improving internal control of cash" procedures and strategic activities are perfected that contribute to improving the effectiveness of internal control for the company's cash management. For the development of the work, the descriptive and documentary method with a qualitative approach was obtained, through which a tool will be selected that will be modified in structure from the analysis of source documents provided by the company and from the analysis and description of organizational activities and events, economic and financial. In conclusion, the need to generate insurance to support the company against possible risks is highlighted, a constant follow-up is proposed and it is suggested to implement the tool designed to identify and evaluate risks, strengthening the treasury procedure. Keywords: internal control, COSO model, business risks, cash, liability policies