El presente trabajo de suficiencia profesional propone un "Sistema de Control Interno basado en el Modelo COSO I para la gestión de procesos de la empresa fiduciaria Modelo”, como una herramienta que permita mejorar los procesos de la empresa y así poder alcanzar una alta eficiencia a fin de incrementar la rentabilidad brindando un valor agregado en los servicios personalizados. La importancia de implementar dicho sistema consiste en prevenir acontecimientos que entorpezca el logro de los objetivos, así como velar por el cumplimiento de las normas aplicables. El modelo propuesto se basa en la necesidad de que los miembros de la organización comprendan la trascendencia del control interno y la incidencia del mismo sobre los resultados de la gestión. Se analizaron los cinco pilares del Modelo COSO I, los cuales se componen de la siguiente manera: (1) Ambiente de control, (2) Evaluación del riesgo, (3) Actividades de control, (4) Información y comunicación, (5) Supervisión y monitoreo. En las visitas realizadas, se utilizaron herramientas de investigación tales como entrevistas y Focus Group tomados a los integrantes de cada área donde se encontraron deficiencias relevantes. Por ello, se plantea como objetivo, confirmar si la implementación de un Sistema de Control Interno incide en la gestión de procesos de la empresa fiduciaria Modelo. Al concluir la investigación, se determinará si la aplicación de la metodología de la investigación fue aplicada correctamente para llevar a cabo la contrastación de las hipótesis y llegar a las conclusiones y recomendaciones del caso. / The present work of professional sufficiency proposes an "internal control system based on the COSO Model I for process management of the Model fiduciary company" as a tool that you allow to improve the processes performed of the company and this way achieved a high efficiency with the purpose of increase the profitability offering a value-added in the personalized services. The importance of implementing this system is to prevent events that hinder the achievement of the objectives as well as ensure for compliance of the applicable rules. The model is based on the necessity that the members of the organization understand the importance of internal control and the impact on the results of management. We analysis the five pillars of COSO Model I which are composed as follows: (1) Control environment, (2) Risk assessment, (3) Control activities, (4) Information and communication, (5) Supervision and monitoring. In visits, we used research tools such us interviews and Focus Group performed to the members of each area where we found relevant deficiencies. Therefore, propose as objective if the implementation of an Internal Control System affects the process management of the Model fiduciary company. To conclude the research, it will determine if the application of the research methodology was applied successfully to carry out the testing of hypotheses and get conclusions and recommendations. / Trabajo de Suficiencia Profesional

Modern businesses are trying to employ sustainability as part of their business structure. The alongside terms internal control and corporate social responsibility has also become a key concern for businesses in the ever changing business environment. Changes in business environment are unavoidable. In this paper, we have tried to link these three terms together. We have tried to find out the role of internal control and corporate social responsibility in sustainability of a business. We have selected Boeing as our case as it is a reputed giant corporation, who has practice COSO internal control framework and corporate social responsibility (CSR). We have discussed the models related to the terms and tried to find out how the company used those model into their organization. This paper also tried to find out if there is any direct link between internal control and CSR with a company being sustainable and profitable. Our study showed Boeing’s proper adaptation of COSO framework and CS model. Nevertheless, the study could not suggest any clear connection of internal control and CSR as a key mean for sustainability or profitability. However, a clear rise in goodwill has pointed out in the paper that could be a key outcome from effective internal control and CSR.

La presente investigación tiene como objetivo demostrar que la aplicación de procesos de control interno tiene un impacto significativo en la rentabilidad en los estados financieros de las medianas empresas del sector de fabricación de productos metálicos en Villa el Salvador, al 2019. Para el desarrollo del presente trabajo de investigación, se realizó una metodología de tipo mixta, es decir, investigación cualitativa y cuantitativa. Para la investigación cuantitativa se utilizó la encuesta como procedimiento para la recopilación de información de 20 medianas empresas ubicadas en el distrito de Villa el Salvador. Asimismo, para la investigación cualitativa, se realizó 3 entrevistas a empresas que cuentan con más de 20 años en el sector y 3 entrevistas a auditores quienes cuentan con experiencia en el rubro de manufacturas metalmecánica. Por otro lado, se realizó un caso aplicativo donde se procede a evaluar si el proceso del control interno tiene un impacto significativo en la rentabilidad en los estados financieros de las medianas empresas del sector de fabricación de productos metálicos en Villa el Salvador. Los resultados obtenidos de la investigación evidencian que solo existe un impacto significativo al implementar controles internos en la rentabilidad en los estados financieros de las medianas empresas del sector de fabricación de productos metálicos en Villa el Salvador. Finalmente, basado en el trabajo de campo y los resultados analizados se concluye que para las empresas del sector en estudio no tiene un impacto significativo aplicar procesos de control para incrementar su rentabilidad. / The purpose of this research is to demonstrate that the application of internal control processes has a significant impact on profitability in the financial statements of medium-sized companies in the metal products manufacturing sector in Villa el Salvador, as of 2019. For the development of this research work, a mixed methodology was carried out, that is, qualitative and quantitative research. For the quantitative research, the survey was used as a procedure to collect information from 20 medium-sized companies located in the Villa El Salvador district. Likewise, for the qualitative research, 3 interviews were conducted with companies that have more than 20 years in the sector and 3 interviews with auditors who have experience in the field of metal-mechanical manufacturing. On the other hand, an application case was carried out where it is evaluated whether the internal control process has a significant impact on the profitability in the financial statements of the medium-sized companies in the metal products manufacturing sector in Villa El Salvador. The results obtained from the investigation show that there is only a significant impact when implementing internal controls on profitability in the financial statements of medium-sized companies in the metal products manufacturing sector in Villa El Salvador. Finally, based on the field work and the analyzed results, it is concluded that for the companies in the sector under study, it does not have a significant impact to apply control processes to increase their profitability. / Tesis

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[pt] O cenário do Brasil hoje está permeado por escândalos de corrupção, lavagem de dinheiro, formação de quadrilha, dentre outros crimes que envolvem grandes empresas e o poder público. Nesse sentindo, as rotinas de controle interno, bem como os procedimentos que envolvem um sistema de Controles Internos, surgem como instrumentos fundamentais para lidar com esse cenário. Utilizando o conceito de accountability fornecido por Pinho e Sacramento (2008) e sob o olhar das rotinas organizacionais e as peculiaridades do controle interno, o presente estudo pretendeu investigar a forma como os profissionais entendem a accountability nas rotinas de controles internos. A partir de uma abordagem fenomenográfica foram entrevistados 20 profissionais nomeados de agentes de Controles Internos em uma seguradora, localizada na cidade do Rio de Janeiro, no período de 09/08/2017 a 09/10/2017. As análises retornaram três concepções: a primeira relaciona-se ao respeito aos artefatos, a segunda envolve qualificar as rotinas e a terceira diz respeito a proteger a organização. Ademais, as dimensões explicativas das concepções foram identificadas de acordo com seguintes categorias: deferência à transparência; intensidade da interação dos aspectos; o senso de responsabilidade e o respeito ao controle. Os achados sugerem que há uma construção de concepções que evolui do instrumental à percepção de valor. Além disso, as evidências indicam que os profissionais possuem uma percepção significativa de responsabilidade nas rotinas de controles internos e, por fim, traz à luz a relação entre a melhoria dos processos e a intensidade da interação entre os aspectos ostensivo e performativo da rotina organizacional. / [en] Brazil s today scenario is full of corruption scandals, money laundering, racketeering, among other crimes involving large corporations and public power. Bearing this in mind, the internal control routines, as well as the procedures that involve an Internal Control system, appear as fundamental tools to deal with this scenario. Using Pinho and Sacramento s concept of accountability (2008) and under the watch of organizational routines and peculiarities of internal control, the present study was aimed to investigate how professionals understand accountability in internal control routines. From a phenomenological approach 20 professionals were interviewed, all of them working in Internal Control department of an insurance company located in Rio de Janeiro City, from 09/08/2017 to 09/10/2017. The analyzes returned three concepts: the first is related to the respect with the artifacts, the second involves qualifying routines, and the third concerns to the organization protection. In addition, the explanatory dimensions of the concepts were identified according to the following categories: deference to transparency; intensity of interaction aspects; the sense of responsibility and respect for control. The findings suggest that there is a construction of concepts that evolves from instrumental to perception of value. In addition, the evidence indicates that professionals have a significant perception of responsibility in the routines of internal controls. And finally, brings to light the relationship between process improvement and the interaction intensity between the ostensible and performative aspects of organizational routines.

Актуальность темы исследования заключается в совершенствовании системы управления рисками применительно к деятельности коммерческих банков и приобретает все большее значение в контексте коммерческой банковской деятельности, независимо от того, относятся ли эти риски активным кредитным операциями или рискам, связанным с платежами и расчетами, клиринговыми услугами, прочей банковской деятельностью. Цель исследования - состоит в разработке мероприятий по совершенствованию системы управления операционным риском коммерческого банка. Практическая значимость работы заключается в том, что предлагаемые меры по применению шкалы операционных нарушений и мероприятий по доработке процесса кредитования могут быть использованы ПАО «Синара банк» в своей практической деятельности. Эффективность рекомендаций - предложенные автором рекомендации по совершенствованию системы управления операционным риском позволят скорректировать. В результате мероприятий, планируемое снижение операционных нарушений в рамках последующего контроля, повышение компетенций операционных сотрудников Банка, оптимизация процесса кредитования, минимизировать время предоставления кредита в банке, на 20%. / Актуальность темы исследования заключается в совершенствовании системы управления рисками применительно к деятельности коммерческих банков и приобретает все большее значение в контексте коммерческой банковской деятельности, независимо от того, относятся ли эти риски активным кредитным операциями или рискам, связанным с платежами и расчетами, клиринговыми услугами, прочей банковской деятельностью. Цель исследования - состоит в разработке мероприятий по совершенствованию системы управления операционным риском коммерческого банка. Практическая значимость работы заключается в том, что предлагаемые меры по применению шкалы операционных нарушений и мероприятий по доработке процесса кредитования могут быть использованы ПАО «Синара банк» в своей практической деятельности. Эффективность рекомендаций - предложенные автором рекомендации по совершенствованию системы управления операционным риском позволят скорректировать. В результате мероприятий, планируемое снижение операционных нарушений в рамках последующего контроля, повышение компетенций операционных сотрудников Банка, оптимизация процесса кредитования, минимизировать время предоставления кредита в банке, на 20%.

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