Manual de funciones para mejorar el control interno en McCann-Erickson Corporation S.A

Abstract

The central objective of this document is to design a manual of functions that allows leave evidence of the process implemented in the company McCann-Erickson Corporation S.A with in order to strengthen the internal control process for the creation of suppliers and freelancers, making use of the knowledge acquired during the career of Public Accounting in the Augustinian University. To carry out the design of this manual of functions, the qualitative research methodology using the method of observation and analysis of data within the process which allowed to identify that some suppliers created were they carried out after the end of a production and not before, which did not allow to be carried out a timely review of documents thus increasing the risk of working with suppliers that did not comply with the policies established in the process that the company had been handling in previous months, in this way it was possible to designate improvement actions in the roles of the employees who are part of it. Post-collection of information and restructuring of the process, a training was carried out to the employees involved in the new management adopted for the creation of suppliers and freelancers.