Examinando por Autor "Triana Rodríguez, Tania Patricia"
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- PublicaciónAcceso abiertoAnálisis de los elementos que inciden en la implementación de sistema de control interno COSO en una pyme(Bogotá : Universidad Externado de Colombia, 2017., 2017) Triana Rodríguez, Tania Patricia; Torres Lozano, Diana Catalina; Sepúlveda Alzate, Yully MarcelaThe challenges that companies must face have changed over the years, which represents changes in the risks to which they must be assumed, and which forces companies to implement different mechanisms to mitigate risks and, in this way, effective follow-up to its activities and consequently to reach the achievement of its objectives. This is how the actions according to the company's model are established, as well as operational and accounting procedures and methods within the organizations. One of the tools used for this is the COSO internal control framework, which is the basis for the analysis carried out in the monograph where the possibility of implementing COSO in a SME, specifically in Servimecol LTDA. Through interviews and understandings with the management of the company we managed to conclude that, although it is fundamental to establish a control system for the achievement of the objectives of the organizations. In the company that was a case study is not aware of this, and additionally, the controls that are set are not running.