Diseño de un departamento financiero-contable para el fortalecimiento del control interno y la gestión financiera en la empresa Indra S.A.

Abstract

The objective of this research was to design a finance and accounting department for the company INDRA S.A., with the aim of strengthening its financial management. The study was conducted using a mixed-methods, applied approach with a descriptive and propositional scope and a non-experimental design, through the analysis of accounting records and financial and administrative documents, supplemented by semistructured interviews with the key managers responsible for the company’s operations. The assessment identified deficiencies related to outsourced accounting management, the timeliness of financial information, accounts receivable control, segregation of duties, and internal control mechanisms. Among the main quantitative findings were financial statements submitted with delays ranging from 30 to 45 days, an estimated annual tax exposure of USD 4,341.39, and an initial investment of USD 4,269.50 required for the proposal. The five-year financial projection estimated annual benefits ranging from USD 18,959.70 to USD 19,127.28, an Incremental Net Present Value of USD 246.36, and an Incremental Internal Rate of Return of 15.21%, which exceeds the discount rate of 12.68%. It is concluded that the structure of the finance and accounting department constitutes a technically sound and financially viable alternative for strengthening internal control and improving the timeliness and reliability of INDRA S.A. financial information.