Diseño de políticas, técnicas y procedimientos que fortalezcan el sistema de control interno en el manejo de efectivo de la empresa Distribuidora Rayco S.A.S de la ciudad de Armenia
Arias Ramírez, Angélica María | 2013-09-23
The present investigation has been guide through the Evaluation of the system and internal control of the company Rayco Distributor SAS in the Armenia city, has been orientated to manage all the resources and its destination. The development of the investigation has been base on the approach qualitative due to compilation of data, has been taken from different people in charge of the invoices and the cash, which authorize us to identify each behaviour and manipulation and allow us to get more safe keeping. The aim of the researchis to be descriptive, give us an insight of the roles and activities that each team member in the area has to achieve, carry through a compilation of data, connected with the condition of Rayco Distributor SAS are and if at any moment an audit is done and the outcome of it. On top of each analysis and work that these branch provide in Armenia, it’s the main one that collect the more billing and cash in the area from very sector. The technique to gather information was observation and interview, leaving at the end identify each process carry from the people in charge of the area, the oral interview was done with the deputy manager whom knows all the procedures and policies in the company.
As a result we came to the conclusion that Rayco Distributor SAS has some deficiencies in the internal control, which cause to prepare a plan for the internal control of the invoicing, entries and sales of Rayco Distributor SAS in the city of Armenia. It will consist of a manual with rules and procedures, which can be as a reference for the development of activities that provide all the achievements and objectives of the company.