Internal control and improvement in the credit-collection processes of Compusoftnet 2017

• Castelo Rivas, Walter Patricio ^[1] ; Molina Loor, Wendy Tatiana ^[1] ; Zambrano Suarez, Yuri Anabel ^[1]
  1. [1] Pontificia Universidad Católica del Ecuador

     Pontificia Universidad Católica del Ecuador

     Quito, Ecuador

     
• Localización: Espirales. Revista multidisciplinaria de investigación, ISSN-e 2550-6862, Vol. 1, Nº. Extra 1, 2017
• Idioma: inglés
• Enlaces
  • Texto completo
• Resumen

  • Introduction: The internal control is an administrative tool to take decisions. The present investigation to look for a Objective, to evaluate the internal control system in the management of credits and collections in the company Compusoftnet. Materials and Methods: It applied surveys and evaluated the internal control through the COSO ERM. Besides, it applied financial indicators. Results: The inefficiency in the processes to give credits and collections and breach of the established politics. Conclusions: To exist flaw in the management.