Internal control and improvement in the credit-collection processes of Compusoftnet 2017

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Published: Apr 3, 2019
DOI: https://doi.org/10.31876/er.v3i27.553
Keywords:
Internal control, credit grant, accounts receivable, past due portfolio.

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Walter Patricio Castelo Rivas
Pontificia Universidad Católica del Ecuador, Santo domingo,
http://orcid.org/0000-0002-4276-0871
Wendy Tatiana Molina Loor
Pontificia Universidad Católica del Ecuador, Santo domingo
http://orcid.org/0000-0001-6149-3783
Yuri Anabel Zambrano Suarez
Pontificia Universidad Católica del Ecuador, Santo domingo
http://orcid.org/0000-0002-3510-1771

Abstract

Introduction: The internal control is an administrative tool to take decisions. The present investigation to look for a Objective, to evaluate the internal control system in the management of credits and collections in the company Compusoftnet. Materials and Methods: It applied surveys and evaluated the internal control through the COSO ERM. Besides, it applied financial indicators. Results: The inefficiency in the processes to give credits and collections and breach of the established politics. Conclusions: To exist flaw in the management.

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How to Cite
Castelo Rivas, W. P., Molina Loor, W. T., & Zambrano Suarez, Y. A. (2019). Internal control and improvement in the credit-collection processes of Compusoftnet 2017. Espirales Revista Multidisciplinaria De investigación, 2(e), 29–38. https://doi.org/10.31876/er.v3i27.553
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april
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Artículos
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