Evaluación del sistema de control interno-ambiental de control en la empresa Linde AGA en la sucursal de Cuenca, año 2013

Abstract

Abstract: Not all companies have implemented an internal control system, for reasons of policy direction or for reasons of size, because in small businesses operating structure does not allow the implementation of an integrated process control. The most important guideline that should mark the top management is the control environment and corporate culture, if the pattern marked by management is wrong or lax, imposing regulations and written procedures will achieve little. LINDE AGA is a company whose bases are grounded in a German culture, however by company size there is no evidence that at least in the branch of Cuenca, has conducted evaluations of internal control and less has socialized the results of this type assessments. For these reasons it is important for author and relevant to the branch on an assessment of its main component, the Control Environment.