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Elaboración e implementación de procedimientos de control interno aplicados a la Empresa Camaronera Manglar S. A.

Abstract:

The research aims to develop and implement an internal control in the shrimp Machala Canton Manglasito Company belonging to the Province of Gold applying all rules and procedures pertaining to internal control. To be feasible the development and implementation of internal control procedures should be applied to each immersed in the topic areas such as business efficiency in the financial accounting area, the area of production management. The questionnaires were applied as methods of evaluating internal control, that their knowledge and use is easy to understand for the staff working in the company Manglar and thus have a knowledge of the current state of the company, what their needs are and overall development of the activities of the departments involved and the progress of the company as a whole. Knowing that internal control is a process as this is a way to reach a goal , not an end in itself, it made people who run all levels of the company , therefore , not about procedures manual or organization and only , provides a reasonable level rather safely and it will help us achieve the goals or driving . When mentioned as internal control processes speak of well-defined steps that include all activities relating to the management, they are integrated with the planning, implementation, and oversight of the company.