Los servicios electrónicos financieros como base para el uso del dinero electrónico
This research was made as a central objective of study, design internal control focused on the tax area of agricultural enterprises, modeled on AGRO SA, applying the descriptive and quantitative methodology, using the model COSO I, which consisted of five components, the results showed that: the com...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2017 |
| País: | Ecuador |
| Institución: | Universidad Internacional del Ecuador |
| Repositorio: | Repositorio Universidad Internacional del Ecuador |
| OAI Identifier: | oai:repositorio.uide.edu.ec:37000/3618 |
| Acceso en línea: | https://doi.org/10.33890/innova.v2.n7.2017.227 https://repositorio.uide.edu.ec/handle/37000/3618 |
| Access Level: | acceso abierto |
| Palabra clave: | servicios; financieros; uso; dinero; electrónico financial; services; use; money; electronic |
| Sumario: | This research was made as a central objective of study, design internal control focused on the tax area of agricultural enterprises, modeled on AGRO SA, applying the descriptive and quantitative methodology, using the model COSO I, which consisted of five components, the results showed that: the company only earned a compliance of 65% confidence level and medium risk, where the control environment was evaluated with 59%, because a manual tax planning was observed, risk assessment only met 56% because a tax audit was not performed, control activities, met 67% for not having manuals tax proceedings, with the information and communication the only component that passed the minimum range of acceptability because it was rated 83% and, monitoring and follow-up was also rated with 67%, concluding that the organization should develop procedures manuals, tax planning and tax audit. |
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