Implementación de un sistema de control interno basado en el COSO II como solución a la problemática administrativa y de Gestión operativa de la Compañía Marcelo Freire S.A.

Abstract

With over 31 years Marcelo Freire SA has been dedicated to the sale, reparation and manufacture of orthopedic products searching the welfare of the people. Marcelo Freire SA has grown considerably in the recent years and has begun to show a series of administrative and operational management problems due to not to have the appropriate procedures defined to permit an efficient development of the activities in the Company. This administrative and operational management issue has led to the waste of company resources by inefficiencies in the realized activities. This actual project seeks for the implementation of a system of internal control based on the COSO II as a solution to the operational problems and Administrative Management Company SA Marcelo Freire, in this search of: To promote efficiency and effectiveness in the operations of the company Marcelo Freire SA by a procedures and functions manual. To establish control mechanisms to safeguard the resources (Fixed Assets) of the organization. To ensure the reliability of the Administrative and Accounting information for decision-making of the senior management.This was achieved through an Internal Control Questionnaire and its factors discussed throughout the Company and the areas of greatest risk was determined. Once they were identified we got the conclusion that a whole internal control environment in Marcelo Freire SA was needed. A structural and functional organizational chart was implemented, Objectives, Mission, Vision, Values, Functions and Procedures manual, having as result; A sales process, and planned and orderly purchases, inventory coded of the fixed assets, made payments according to a planned flow and approved by the purchasing coordinator and the general management.