Modelo de gestión para mejorar los Procesos de Manejo y Control Interno de la Propiedad, Planta y Equipo de la Industria Floralp S. A., Ibarra 2014

Abstract

Industry Floralp SA operates since 1964 and its main economic activity is the manufacture of milk. The main problem with the Floralp industry is that it has internal control procedures for the management of property, plant and equipment. Another significant weakness found is that identification, risk assessment and process events of property, plant and equipment is performed. Given these problems is proposed as a model management solution to improve management processes and internal control of property, plant and equipment to provide reasonable assurance for the achievement of the objectives, protection, use, preservation and accuracy of financial accounting information these elements. The management model of internal control of property, plant and equipment, with the approach of the COSO ERM is a system composed of eight components that allow the company to achieve its objectives and goals through proper management of its institutional, continuous improvement, minimizing losses and maximizing revenue opportunities, effectiveness and efficiency.