Control interno para el proceso de transporte en la comercializadora de frutas El Puerto

Abstract

This article aims to show the current situation that occurs in the company Frutas El Puerto, in a brief way and at the same time what is related to the transport of its products. Likewise, once the diagnosis produced is known, propose parameters of internal control and surveillance so that the transport area, complying with the requirements of the law, guarantees the reliability of the accounting operations for the company. From the methodological point of view, this research was based on the inductive descriptive method, using as instruments to collect the primary information the interview applied to civil servants of the company in question, and the consultation of texts and related Internet sources for secondary information. As a general result of the study, it is obtained that, it is necessary to implement an internal control plan for the correct management of the organization, and essentially to contribute to the achievement of the mission that it has, with the greatest comfort, security, and continuous improvement. , to correct possible shortcomings that may arise when executing the internal control plan and carry out the corresponding corrective action so that the organization optimizes its administrative functions and meets its established objectives.