Propuesta de Sistema de Control Interno en la Empresa Ferretería Unicenter Tunja.

Abstract

Given the changing dynamics in companies, implementing internal control systems has become an effective measure to mitigate risks and ensure compliance with organizational objectives, even more so when it comes to financial management. An example of this occurs in the company Ferretería Unicenter Tunja, which does not have a control system for cash and bank processes, inventory and payroll, causing a lack of rigor when it comes to having reliable information in these aspects, preventing effectiveness in decision making and unnecessary expenses. The objective of this degree work is to design a simplified and agile Internal Control model for the company Ferretería Unicenter, which adapts to the company's requirements. A qualitative methodology is used, with documentary review methods and an interview with a non-probabilistic sample in the opinion of the researcher, reinforcing and appropriating the documentary study to the reality of the company. As a result, the existing deficiencies within the company in the cash and banking processes are evident (lack of reconciliations, absence of a specific position in the processes, in addition to not having a detailed record of all operations), inventories (lack of records, control methods and personnel in charge) and payroll (management of overtime and surcharges, personnel in charge and periodic reviews), as relevant risk factors associated with these three processes, among others. Finally, the components of the SCI for Ferretería Unicenter Tunja are developed in the processes, contributing activities for the design of the system, where the main proposals are the development of control activities such as: assignment of specific personnel for these processes, establishing cash, inventory and payroll policies, preparation of daily records, reconciliations and others, training, as well as the performance of physical controls, use of management software, among others. It is finally concluded that the main resource for the SCI is human talent, which in turn requires the implementation of an accounting policy manual, especially in the absence of an inventory system that prevented the recognition of all the resources owned by the company; in short, the internal controls in the company were not the most appropriate.