El control interno como herramienta de apoyo a la prevención de pérdidas en efectivo e inventarios en éxito express Rodadero
The article that is developed below proposes how the internal controls established by the Éxito Express Rodadero Sur store can function as a tool for the prevention of cash and inventory losses in an organization. The Éxito Express Rodadero Sur store; which was affected by poor procedures, which led...
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| Format: | Trabajo de grado (Pregrado y/o Especialización) |
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Universidad Antonio Nariño
2022
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| _version_ | 1812647066601521152 |
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| author | Melgarejo Dávila, Brayan Camilo |
| author2 | Guardiola Romero, Jacqueline Maria |
| author_facet | Guardiola Romero, Jacqueline Maria Melgarejo Dávila, Brayan Camilo |
| author_sort | Melgarejo Dávila, Brayan Camilo |
| collection | DSpace |
| description | The article that is developed below proposes how the internal controls established by the
Éxito Express Rodadero Sur store can function as a tool for the prevention of cash and
inventory losses in an organization. The Éxito Express Rodadero Sur store; which was
affected by poor procedures, which led to it suffering losses of its cash and inventories, thus
affecting its productivity and its growth. That is why a proposal was developed which seeks
to strengthen the mechanisms and tools of internal control; with the formulation of control
policies and fraud control policies in the daily operations of the organization. All this based
on a prevention program, training of the work team and managers in charge of managing
the company's resources. A bibliographical review and situational analysis were carried out,
in the face of the adequate use of the existing internal and external regulations that regulate
the fiscal auditing in the institutions in order to establish their trust, as the main factor to
improve the control of resources and prevention. of fraud. Within the mechanisms
implemented in the store, such as cash control, an impact factor in fraud at the point of sale,
evidencing continuous improvement in terms of profitability and growth. Likewise, by
having control over the existence of its inventories, a balance is achieved in the supply of
the Éxito Express Rodadero Sur store, generating in the same way, a positive impact on
relations with its customers, thanks to efficient planning and control. of the procedures
within the organization by the general management. Finally, it is possible to identify the
direct and indirect variables that affect the loss of physical and economic resources, through
the proper exercise of internal control, as a result of the corrective measures, against the
responsibility of those in charge of the Éxito Express Rodadero Sur store. |
| format | Trabajo de grado (Pregrado y/o Especialización) |
| id | repositorio.uan.edu.co-123456789-6771 |
| institution | Repositorio Digital UAN |
| language | spa |
| publishDate | 2022 |
| publisher | Universidad Antonio Nariño |
| record_format | dspace |
| spelling | repositorio.uan.edu.co-123456789-67712024-10-09T22:42:15Z El control interno como herramienta de apoyo a la prevención de pérdidas en efectivo e inventarios en éxito express Rodadero Melgarejo Dávila, Brayan Camilo Guardiola Romero, Jacqueline Maria Fraude, control interno, efectivo, inventarios, organización Fraud, internal control, cash, inventories, organization. The article that is developed below proposes how the internal controls established by the Éxito Express Rodadero Sur store can function as a tool for the prevention of cash and inventory losses in an organization. The Éxito Express Rodadero Sur store; which was affected by poor procedures, which led to it suffering losses of its cash and inventories, thus affecting its productivity and its growth. That is why a proposal was developed which seeks to strengthen the mechanisms and tools of internal control; with the formulation of control policies and fraud control policies in the daily operations of the organization. All this based on a prevention program, training of the work team and managers in charge of managing the company's resources. A bibliographical review and situational analysis were carried out, in the face of the adequate use of the existing internal and external regulations that regulate the fiscal auditing in the institutions in order to establish their trust, as the main factor to improve the control of resources and prevention. of fraud. Within the mechanisms implemented in the store, such as cash control, an impact factor in fraud at the point of sale, evidencing continuous improvement in terms of profitability and growth. Likewise, by having control over the existence of its inventories, a balance is achieved in the supply of the Éxito Express Rodadero Sur store, generating in the same way, a positive impact on relations with its customers, thanks to efficient planning and control. of the procedures within the organization by the general management. Finally, it is possible to identify the direct and indirect variables that affect the loss of physical and economic resources, through the proper exercise of internal control, as a result of the corrective measures, against the responsibility of those in charge of the Éxito Express Rodadero Sur store. El artículo que se desarrolla a continuación, propone, como los controles internos establecidos por la tienda Éxito Express Rodadero Sur, pueden funcionar como una herramienta para la prevención de pérdidas de efectivo e inventarios en una organización. La tienda Éxito Express Rodadero Sur; la cual se vio afectada por procedimientos deficientes, los cuales conllevaron a que la misma sufriera pérdidas de su efectivo e inventarios, afectando de esta manera su productividad y el crecimiento de la misma. Es por ello que se desarrolló una propuesta la cual busca fortalecer los mecanismos y herramientas del control interno; con la formulación de políticas de control y políticas de control de fraudes en las operaciones diarias de la organización. Todo ello partiendo de un programa de prevención, capacitación del equipo de trabajo y directivos encargados de manejar los recursos de la empresa. Se realizó una revisión bibliográfica y análisis situacional, frente al uso apropiado de la normativa vigente interna y externa regulada por la revisoría fiscal en las instituciones a fin de establecer la confianza de las mismas, como principal factor para mejorar el control de los recursos y prevención del fraude. Dentro de los mecanismos implementados en la tienda, como el control del efectivo, factor de impacto en el fraude del punto de venta, evidenciando la mejora continua en términos de rentabilidad y crecimiento. Así mismo al tener un control sobre la existencia de sus inventarios, se logra un equilibrio en el abastecimiento de la tienda Éxito Express Rodadero Sur, generando del mismo modo, un impacto positivo en las relaciones con sus clientes, gracias a una eficiente planeación y control de los procedimientos dentro de la organización por parte de la gerencia general. Finalmente se logra identificar las variables directas e indirectas que inciden en la pérdida de recursos físicos y económicos, por medio del adecuado ejercicio del control interno, como resultado de los correctivos, frente a la responsabilidad de los encargados de la tienda Éxito Express Rodadero Sur. Contador(a) Público(a) Pregrado Presencial Proyecto 2022-08-17T15:10:30Z 2022-08-17T15:10:30Z 2022-05-27 Trabajo de grado (Pregrado y/o Especialización) info:eu-repo/semantics/acceptedVersion http://purl.org/coar/resource_type/c_7a1f http://purl.org/coar/version/c_970fb48d4fbd8a85 http://repositorio.uan.edu.co/handle/123456789/6771 Ambrosini, V., & Bowman, C. (2009). What are dynamic capabilities and are they a useful construct in strategic Management? Internacional Journal of Management Review, 11(1), 29-49. AUDITOOL. (03 de Octubre de 2017). Red global de conocimientos en auditoria y control interno . Obtenido de https://www.auditool.org/blog/fraude/5570-fraude-informesfinancieros-fraudulentos-y-malversacion-de-activos Cohen, W. M., & Levinthal, D. A. (1990). Absorptive capacity: A new perspective on learning and innovation. Administrative Science Quarterly, 35, 143-152. Crespo, J. A. (24 de Julio de 2009). Google acádemico . Obtenido de https://www.redalyc.org/pdf/4259/425942160012.pdf Eisenhardt, K., & Martin, J. (2000). Dynamic Capabilities: What are They?. Strategic Management. Strategic Management Journal, 21, 1105-21. ÉXITO, G. (22 de 02 de 2022). Grupo Éxito. Obtenido de https://www.grupoexito.com.co/es/quienes-somos Fortune, A., & Mitchell, W. (2012). Unpacking firm exit at the firm and industry levels: The adaptation and selection of firms capabilities. Strategic Management Journal. Gupta, V., & Zhang, Y. (2020). Investigating Environmental Performance Management. Rev. Bras. Gest. Neg, 5-28. Ingram, T., & Bratnicka MyĂliwiec, K. (s.f.). Organizational Resilience of Family Businesses. En Problemy ZarzÈdzania – Management Issues (Vol. 17). Wydziaï ZarzÈdzania UW. doi:186 –204 ISSN 1644-9584 Kin, A. (2010). Exploring the linkages between strategic capabilities and hrm in the Korean management consulting industry. Thesis Doctoral The State University of New Jersey. ley 1314 de 2009. (2009). Ljungquist, U. (2007). Sacification of core competence and associated components: A proposed model and a case illustration. European Business Review, 20, 73-90. instname:Universidad Antonio Nariño reponame:Repositorio Institucional UAN repourl:https://repositorio.uan.edu.co/ spa Acceso abierto Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) https://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 application/pdf application/pdf application/pdf Santa Marta- Magdalena Universidad Antonio Nariño Contaduría Pública Facultad de Ciencias Económicas y Administrativas Santa Marta |
| spellingShingle | Fraude, control interno, efectivo, inventarios, organización Fraud, internal control, cash, inventories, organization. Melgarejo Dávila, Brayan Camilo El control interno como herramienta de apoyo a la prevención de pérdidas en efectivo e inventarios en éxito express Rodadero |
| title | El control interno como herramienta de apoyo a la prevención de pérdidas en efectivo e inventarios en éxito express Rodadero |
| title_full | El control interno como herramienta de apoyo a la prevención de pérdidas en efectivo e inventarios en éxito express Rodadero |
| title_fullStr | El control interno como herramienta de apoyo a la prevención de pérdidas en efectivo e inventarios en éxito express Rodadero |
| title_full_unstemmed | El control interno como herramienta de apoyo a la prevención de pérdidas en efectivo e inventarios en éxito express Rodadero |
| title_short | El control interno como herramienta de apoyo a la prevención de pérdidas en efectivo e inventarios en éxito express Rodadero |
| title_sort | el control interno como herramienta de apoyo a la prevencion de perdidas en efectivo e inventarios en exito express rodadero |
| topic | Fraude, control interno, efectivo, inventarios, organización Fraud, internal control, cash, inventories, organization. |
| url | http://repositorio.uan.edu.co/handle/123456789/6771 |
| work_keys_str_mv | AT melgarejodavilabrayancamilo elcontrolinternocomoherramientadeapoyoalaprevenciondeperdidasenefectivoeinventariosenexitoexpressrodadero |
