Aplicación de COSO 2013 en el área de recaudación - cobranzas en una empresa de televisión por cable del cantón Playas.

Abstract

The present proposal of research work was carried out with the objective of applying an internal control model based on the COSO 2013 system, for a Cable television company in terms of its collection and collection process, were taken as references to theDevelopment of internal control theories and changes in the COSO model, which helped to understand the five components and their 17 principles, the research methodology is of qualitative and quantitative type, the company was investigated in relation to the control that Currently managed to fulfill their goals, in the development of the thesis were established processes and procedures for a better internal control of the company, could establish the current state of the company in the time to their control of collection and collections, with it It presents the solution to the problem with manuals and controls in collection collection, following the control model COSO 2013.