Internal control system with focus on ISO 9001:2015 in banana Monterrey
The objective of this article is to design an internal control system under the focus of ISO 9001:2015 standards. An analysis of the internal control systems, the components of the Coso report (Committee of Sponsoring Organizations of the Treadway Commission), and the ISO 9001-2015 could be develope...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
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Fundación Koinonia
2019-09-01
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| Series: | Revista Arbitrada Interdisciplinaria Koinonía |
| Subjects: | |
| Online Access: | https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/474 |
| Summary: | The objective of this article is to design an internal control system under the focus of ISO 9001:2015 standards. An analysis of the internal control systems, the components of the Coso report (Committee of Sponsoring Organizations of the Treadway Commission), and the ISO 9001-2015 could be developed for this purpose. The research also made it possible to evaluate the internal control activities carried out in the Monterrey banana factory located in the province of El Oro, Ecuador, where it was established that its control risk is moderate and its confidence level is low. Given these results, a new internal control system was finally proposed that generates benefits related to the use of resources, the optimization of processes and increased customer satisfaction. |
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| ISSN: | 2542-3088 2542-3088 |