Diseño e implementación de un manual de control interno y políticas contables basados en normas internacionales de información financiera (NIIF) para la empresa RugerCorporation S.A. de la ciudad de Quito, provincia de Pichincha

Abstract

The Design and Implementation of an Internal Control Manual and Accounting Policies based on International Financial Reporting Standards (IFRS) for the Company Krugercorporation S.A of Quito city, Pichincha Province, is a research whose purpose is to provide an administrative control tool for the accounting processes and policies managed by the company. Quantitative and qualitative methodologies; were necessary for this study, complemented by techniques such as observation, interviews with managers, and surveys of company employees. In this context, it was determined that Krugercorporation lacked an Internal Control and Accounting Policies Manual. For this reason, the company also lacks an adequate delimitation of functions in the personnel and an assertive control of the company's resources. With this background, this research implemented an Internal Control Manual and Accounting Policies based on International Financial Reporting Standards (IFRS) to help make decisions in the company's operational and administrative parts. Consequently, this manual will guide the personnel to carry out each assigned activity's processes. In this way, the internal control manual will become an indispensable guide for the procedures that companies manage and comply with their functions and processes clearly and straightforwardly. Therefore, it is recommended to implement the manual of internal control and accounting policies based on the Financial Reporting Standards because it will provide better, effective, and efficient control of the processes, avoiding confusion among the collaborators at the time of compliance, allowing this appropriate segregation of duties.