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Diseño de un sistema de control interno en el área de asistencia contable de la empresa inversiones Giraldo Palechor S.A.S
(Universidad Santiago de Cali, 2019) Aristizabal Perez, Diana Milena; Rocha Sanchez, Paola Andrea; Tangarife Osorio, Mateo Andrés; Gongora Vanegas, Boris
The document presented below, expose a brief proposal for the design of an internal control manual in the area of accounting assistance for the investment company Giraldo Palechor S.A.S. This design is based on a descriptive study with a qualitative approach, carried out in the aforementioned company, using field observations and surveys among the ten employees in the area. Likewise, theoretical aspects related to the role of internal control in the improvement of processes and the COSO model as a tool to achieve it were taken into account. The results obtained allowed recognizing that there are shortcomings in the control of cash and portfolio management by accounting assistance, mainly due to the lack of an internal control manual, which helps to direct the work, particularly with regard to collections. and disbursements. The main conclusion was that the COSO tool makes it possible to organize the activities of an area and, if the proposed control model is implemented, the company will be able to better direct its organizational objectives.