TY - GEN
T1 - Modelo de control interno para mejora de la competitividad de Pymes - Perú 2022
AU - Henry, Campos Vasquez
AU - Neicer, Campos Vasquez
N1 - Publisher Copyright:
© 2023 SPIE.
PY - 2022
Y1 - 2022
N2 - The objective of this work is to determine a model for the implementation of an internal control system in SMEs in Peru, as well as the proposal based on research of tools for the conception of a flexible control system, an organizational order, management by processes and an information system as a basis for the implementation of internal control. Concluding that an internal control system born of its own management greatly benefits the organization and not only accounting management, but the entire production process of the company, by reducing risks and the reliability of information, taking decisions based on data, such as responsiveness, operational efficiency of collaborators, increasing reliability in relationships with stakeholders such as customers and suppliers, becoming an organization with greater competitiveness in the market.
AB - The objective of this work is to determine a model for the implementation of an internal control system in SMEs in Peru, as well as the proposal based on research of tools for the conception of a flexible control system, an organizational order, management by processes and an information system as a basis for the implementation of internal control. Concluding that an internal control system born of its own management greatly benefits the organization and not only accounting management, but the entire production process of the company, by reducing risks and the reliability of information, taking decisions based on data, such as responsiveness, operational efficiency of collaborators, increasing reliability in relationships with stakeholders such as customers and suppliers, becoming an organization with greater competitiveness in the market.
KW - Competitiveness
KW - COSO
KW - internal control
KW - management by processes
KW - SMEs
UR - https://www.scopus.com/pages/publications/85172886511
U2 - 10.18687/LACCEI2022.1.1.276
DO - 10.18687/LACCEI2022.1.1.276
M3 - Contribución a la conferencia
AN - SCOPUS:85172886511
T3 - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
BT - 20th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology
A2 - Larrondo Petrie, Maria M.
A2 - Texier, Jose
A2 - Pena, Andrea
A2 - Viloria, Jose Angel Sanchez
T2 - 20th LACCEI International Multi-Conference for Engineering, Education Caribbean Conference for Engineering and Technology, LACCEI 2022
Y2 - 18 July 2022 through 22 July 2022
ER -