Universidad Externado de Colombia ::Examinando por Materia "Viabilidad de la implementación de Control Interno en Pyme Colombiana, y 5. Fortalezas y debilidades de Control interno en estudio de caso"

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Diagnóstico de la implementación del sistema de control interno en las pymes colombianas, estudio de caso Comet Zona Franca limitada
(Bogotá : Universidad Externado de Colombia, 2017., 2017) Piñeros Garzón, Laura Ximena; Tecano Osorio, Sonia Rocío; Albarracín Muñoz, Maribel
Uncertainty and increased competitiveness mark the Colombian business environment causing great impact on small and medium-sized companies that despite being positioned in the market are not structurally strong, lack a design and implementation of internal control. That is why it was taken as a reference the Comet Zona Franca Limitada company founded in 1986, dedicated to the production and commercialization of aluminum radiators, with the objective of making a diagnosis on each of the components that make up the Integrated System of Internal Control, as well as an understanding and subsequent identification of risks on the processes of Revenue and production, which will be achieved through questionnaires, interviews and direct observation in the company's facilities, thereby determining the viability of the implementation of COSO 2013.