Implementation of an internal control system in the company PyC Tecnología Limitada : An experience of SMEs in Chile

• Autor(a) principal: Navarrete Esparza, Marcelo Andrés
• Data de Publicação: 2019
• Outros Autores: Carrasco, Miguel Urrutia
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: REMIPE
• Texto Completo: https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/207
• topic: PME; Controles internos; COSO III; Industria; SME; Internal Controls; Coso III; Industry; PYME; Internal Controls; Coso III; Industry

The purpose of this research was to study the internal control system of an existing SME in the City of Concepción - Chile. The focus of the work is qualitative based on a case study of an SME company belonging to the service sector to the mining industry in Chile. Interviews and semi-structured surveys were carried out, applied to different people in the company. Studies were also used regarding SME in Chile and Latin America, their problems and continuity in their businesses. The results of the research for this case study indicate, on the one hand, that even though she manages to sustain herself over time and manage her financial resources to continue developing her activities, on the other hand, her control system is weak given that the focus of attention of the owners of the entity focus only on the normal operations of their business and to a lesser extent, on the internal information that underpins the information flows. An SME that has increased its operations and begins to stabilize, needs its information (manual and / or digital) to be managed and maintained under certain procedures and controls in order to safeguard the assets and resources, contributing in this way to sustainability and growth of the company in the time.