Propuesta metodológica para la aplicación del modelo COSO II para el manejo de inventarios en el sector camaronero de la ciudad de Guayaquil.

Abstract

In the present investigation with the theme Methodological Proposal for the application of the COSO II model for the management of inventories in the shrimp sector of the city of Guayaquil, the problem related to the lack of control in the process of managing the inventory of the companies is addressed. shrimp farms This problem arises in the absence of a comprehensive approach aimed at building internal control to protect resources and inventory. This research makes use of a non-experimental design with a descriptive and documentary type of research for the use of information gathering and processing tools. The selected approach was of a qualitative type, since a description of the internal control that is carried out in shrimp companies was made through the use of interviews and documentary analysis. These tools allowed obtaining information on the situation of internal control in shrimp companies and generates a methodological proposal for those investigated. Among the main conclusions that are found is the absence of an adequate internal control system based on COSO II, which can be strengthened with the creation and application of policies and procedures for the acquisition and handling of inventory in harmony with the principles of COSO II.