Diagnóstico del Control Interno en Políticas y Procedimientos para Pago de Nómina Empresa C3 Group Sas

Abstract

In most companies, controls are not carried out in the processes for the preparation, payment and accounting of payroll, therefore, it has become a costly process, resulting in errors, embezzlement or ignorance of the policies at the time of making your payment. It is essential for all companies regardless of their size to have an internal control system in the payroll area, to efficiently evaluate and advise resources and avoid possible errors, reducing times and reprocesses in the short, medium and long term that imply considerable losses in its operations, achieving a truthful and reliable result in the presentation of financial statements, being useful for audit planning. In internal control, the manuals and policies of the organization are intertwined to have greater stability in decision-making, promoting the correct development of activities and encouraging good practices in the organization.