Estructuración del departamento de control interno en la empresa Juan Bedoya Ospina e hijos y cía s.c.

Abstract

The success of the organizations lies mainly in the achievement of the established goals and objectives where the integrality of human, technological and / or infrastructure resources plays an important role, where each one constitutes a subsystem that interacts with each other systematically for such Finnish. The internal control, for the companies allows to assure the articulated control to the policies, plans, procedures, generated registers as well as the identification of the different roles / responsibilities of the personnel involved based on the following components: Control Environment, Risk Management , Control, Information and Communication Activities and Supervision and Follow-up. This project provides information on the proposal to carry out the Structuring of the Internal Control Department for the Company Juan Bedoya Ospina e Hijos y Cía. S in C., starting with the Situational diagnosis of the same against Internal Control under the COSO methodology, as well as the due analysis of the Administrative area with scope to (Billing, Accounting, Human Resources and Purchasing) related to accounting and financial activities where aspects of analysis and operational improvements were identified for the Organization