UNIVERSIDAD ANDINA DEL CUSCO ESPECIALIDAD: CONTABILIDAD CPCC. Cesar Augusto Chambe Ramírez EVALUACIÓN DEL SISTEMA DE CONTROL INTERNO (METODO COSO II). PARA EL AREA DE COMPRAS DE UNA EMPRESA
Para l!s
CUMPLIMIENTO
CALIFICACIÓN Puntos
de
SI
2
CUMPLIMIENTO PARCIAL (C/P)
Niveles CONFIABLE
1
NO
VALORACIÓN
0
ACEPTABLE
NO CONFIABLE
c!ntr!l a e-ecutar.
realizar la evaluación del sistea de c!ntr!l intern! en "r!ces!s de c!"ra# se analiza l!s $ c!"!nentes del %t!d! COSO II# c!n la ela&!ración de un cuesti!nari! "re'untas cerradas# l! (ue "eritir) esta&lecer el nivel de ries'!s * c!n+anza# deterinar de+ciencias * ,!r ,!rul ular ar rec ec! !en enda daci ci!n !nes es "ara "ara la t!a t!a de deci decisi si!n !nes es s!&re las actividades de
ESCALA DE EVALUACI/N
L!s resultad!s !&tenid!s# lue'! de desarr!llar el 'ru"! de "re'untas "ara l!s !c0! c!"!nentes# se cali+caran de acuerd! al cuadr! de interval!s de nivel de ries'! * c!n+anza. Lue'! de !&tenid! l!s niveles de ries'! * c!n+anza de cada c!"!nente se ,!rul ,!rular) ar) rec! rec!end endaci aci!ne !ness "ara "ara a(uell a(uellas as )re )reas as (ue !&tuvi !&tuvier er!n !n una cali+c cali+caci ación ón de ries'! alt! * !derad!.
CUADRO DE INTERVALOS DE NIVELES DE CON1IAN2A INTERVALOS
CONFIANZA
RIESO
15-50
BAJO
ALTO
51-75
MODERADO
MODERADO
76 95
ALTO
BAJO
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
CUESTIONARIO DE EVALUACION DEL SISTEMA DE CONTROL INTERNO PARA EL PROCESO DE COMPRAS. NOMBRE DE LA EMPRESA:
PERIODO: EVALUACION EVALUACION DEL SISTEMA DE CONTROL INTERNO COSO II COMPONENTE: !. AM"IENTE DE CONTROL PREUNTA 1! "L# $%&'$# # *%#' +,# $., $, .*%&'# $,.# $,$.* 3 &*4$ '$* 2! "L# "L# &$'* &$'*,# ,# $,.# $,.#' '# ## # $ 4# .*%&'# .+%&4$, .*, '$&*,#4# # + #.8#$ ! "C+,* $;$ &'* &'*4$ 4$%# %# $, $4 '$# '$# $ .*%&'# .*%&'# '$+$4 '$+$48$ 8$ $ *'%# *'%# *&*'+,#
SI
NO
C/P
POND
CALIF
2
2
2
2
2
2
2
2
OBSERVACIONES
EL ENCARADO ES EL ERENTE
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
6! "S$ "S$ $,.+$, $,.+$,'# '# $?# $?#* * +, *'#,'#%# $ &'*.$* &#'# .*%&'#
7! "L# #.8#$ $ .*%& .*%&'# '# *, *, &4#, &4#, . .# ## #@@ $>$. $>$.+ +# ## # 3 .*, .*,'* '*4# 4## # &#'# $4 4*'* $ 4* *>$8* ! "E;$ $,* &'*. &'*.$ $* * &#'# &#'# .*, *,'*4 '*4 .#4#
+, $
2
0
2
2
2
SE RECOE COMO LLEUE
1
E,'$8#*: F$.# $ #&4.#.,: E4#*'#* &*':
NOMBRE DE LA EMPRESA:
PERIODO:
EVALUACION EVALUACION DEL SISTEMA DE CONTROL INTERNO COSO II COMPONENTE: #. ESTA"LECIMIENTO DE O"$ETIVOS PREUNTA SI 1! "L* *>$8* $ .*%&'# .*,'+3 +3$, #4 .+%&4%$,* $ 4# %, $ 4# $%&'$# 2! "A4 $#4$.$' 4* *>$ *>$8* 8* &#'# &#'# .*%&'# .*%&'# $ #,#4#, #.*'$ $;$',* $ ,$',*
NO
C/P
POND
CALIF
2
2
2
2
OBSERVACIONES
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
$ *>$8* 8* $&$. $&$.. .* * &#'# &#'# .*%&'#
5! "L* &'*8$$*'$ #&*'#, &#'# $4 .+%&4%$,* $ 4* *>$8* $, .*%&'#
6! "D&*,$ 4* &'*8$$*'$ .*, +, *. ,$.$#'* &#'# $4 .+%&4%$,* $ 4* *>$8*
7! "E; "E;$ $ &#'. &#'.&#. &#., , $4 '$# '$# $ .*%& .*%&'# '# &#'# &#'# $4 4*'* $ 4* *>$8*
2
1
2
2
2
0
2
2
NO APLICA CONTINUAMENTE
E,'$8#*: F$.# $ #&4.#.,: E4#*'#* &*':
NOMBRE DE LA EMPRESA:
PERIODO: EVALUACION EVALUACION DEL SISTEMA DE CONTROL INTERNO COSO II COMPONENTE: %. IDENTIFICACION DE EVENTOS PREUNTA SI 1! "L# "L# $%&' $%&'$ $# # #,#4 #,#4 # # $ $,.# $8$,* &*$,. &*$,.#4 #4$ $ =+$ #$.$ #$.$, , $4 &'*. &'*.$ $* * $ .*%& .*%&'# '# 3 &*' &*' $,$ $4 4*'* $ 4* *>$8*
NO
C/P
POND 2
CALIF 2
OBSERVACIONES
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
.*%&'# &#'# 4# $,.#., $ $8$,*
5! "A4 $; $;' +, $8$,* ,$# ,$#8* 8* $;$ $;$ +, #,4 #,4 &*' &#'$ $ 4# '$.., $ *'%# ,%$##
6! "E4 $%# ,*'%.* $ .*%& .*%&'# '# $# $# $ #.*' #.*'$ $ # + ,$.$#$
7! "L# $%&'$# .+$,# .*, +, #,4 $ &'$.*@ %#'. %#'.# #@@ %*$ %*$4* 4* $ *'* *'* &'*8$$*'$
! "A4 "A4 $$ $$. .#' #' '$ '$* * $ .*, *,$' $'#, #, .*, .*, $8$, $8$,* &##* 3 ++'* 9! "C+ "C+, ,* * $; $;$ $, , %#4# %#4# .#4 .#4# # $, 4* 4* %+$ %+$4$ 4$ * =+$># $ 4* .4$, $,$ 4# $%&'$# '$&*'# # 4* &'*8 &'*8$$ $$* *'$ '$ *' *'$ $ $* $* ,.*,8$,$,$ 10! "L# &$'*,# $,.#'## $ $4#*'#' 4# .*%&'# .+%&4$ .*, +, +$, $$%&$?* $, + #.8#$ 11! "E;$ +,# +$,# 4=+$ $, 4# $%&'$# &#'# 4# #=+., $4 &'*+.*
E,'$8#*: F$.# $ #&4.#.,:
2
0
2
1
2
2
2
0
2
2
2
1
2
2
2
2
DEPENDE DEL PROVEEDOR
DEPENDE DEL NIVEL DE FALLA
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
PERIODO: EVALUACION EVALUACION DEL SISTEMA DE CONTROL INTERNO COSO II COMPONENTE: &. EVALUACION DE RIESOS PREUNTA SI 1! "E, $4 '$# $ .*%&'# .+#,* $,.#, 4* '$* '$* 4# $%&'$ $%&'$# # .+$,# .+$,# .*, G.,. G.,.# # .+#4 .+#4# #8# 8# 3 .+#,#8# &#'# + $8#4+#., 2! "L# #%, #%,' '#. #., , $,$ $,$ $, .+$,# $4 #4.#,.$ $ 4* $8$, $8$,* * 3 $4 %&# %&#. .* * =+$ =+$ &+$$, $,$' $, $4 4*'* $ 4* *>$8* $, .*%&'#
NO
! "L# $%&'$# $,$ # #,# ,#* * +, '$& '$&*, *,# #4 4$ $ &#'# '$+#'#' 4* *. *.+%$, +%$,* $4 $4 '$# '$# $ .*%&'# $8* 7! "A4 #=+'' ,+$8* %*$4* 3 #4# $ &'$.* $4 %+$4$ %+$4$ $ #,#4 #,#4# # &*4 &*4$ $ '$*
C/P
POND
CALIF
2
2
2
2
2
2
2
2
2
2
2
2
2
0
OBSERVACIONES
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
E,'$8#*: F$.# $ #&4.#.,: E4#*'#* &*':
NOMBRE DE LA EMPRESA:
PERIODO: EVALUACION EVALUACION DEL SISTEMA DE CONTROL INTERNO COSO II COMPONENTE: '. RESPUESTA A LOS RIESOS PREUNTA SI 1! "S$ $,.+$,'# $4#*'#* +, &4#, &4#, $ .*, .*,, ,$, $,. .# #@@ &#'# #'*,#' 4* '$* $, .*%&'# 2! "A4 $,.#'$ +, '$* &*$ &*$,. ,.# #44 $, $4 &'*. &'*.$ $* * $ 8$, 8$,# #@@ 4# $'$, $'$,. .# # $8#4 $8#4H# H# &*4 &*4$ $ '$&+$ '$&+$# #@ @ .*%* .*%* $8#'4*@ '$+.'4*@ .*%&#''4* * #.$&#'4* ! "L# $%&'$# $,$ $?#* $?#* %$.#,%* %$.#,%* &#'# 4# *%# $ $.*,$ 3 #,4 #,4 $ 4# #4$',# #4$',#8 8# # &#'# '$&*,$' # 4* '$*
NO
C/P
POND
CALIF
2
2
2
2
2
2
OBSERVACIONES
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
F$.# $ #&4.#.,: E4#*'#* &*':
NOMBRE DE LA EMPRESA:
PERIODO: EVALUACION EVALUACION DEL SISTEMA DE CONTROL INTERNO COSO II COMPONENTE: . ACTIVIDADES DE CONTROL PREUNTA SI 1! "L# $%&'$# '$#4# $8#4+# $8#4+#.* .*,$ ,$ $ 4# .#4# .#4# $4 &'*+.* 2! "E, $4 '$# $ .*%&'#@ $ $,.+$, $,.+$,'# '#, , $'$ $'$## ## 4# +,.*,$ 3 '$&*,#4#$
NO
C/P
2
! "S$ '$#4#, .*,##.*,$ .# $ 4* &'*+.* '$.* #4 %*%$,* =+$ 44$# # 4# $%&'$#
POND
CALIF
OBSERVACIONES
2
2
0
EL ERENTE REALIA TODO EL PROCESO
2
1
NO SIEMPRE
2
2
5! "A4 '$#4#' +,# .*%&'#@
2
2
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
#+*'#., .*%&'#
&#'#
+
9! "L* &#* # 4* &'*8$$*'$ *, .#,.$4#* #4 $%&* $#4$.* 10! "E;$ +, $'.* .*,'*4 *'$ 4* ,$'* =+$ #4$, &*' .*,.$&* $ .*%&'#
2
0
2
2
E,'$8#*: F$.# $ #&4.#.,: E4#*'#* &*':
NOMBRE DE LA EMPRESA:
PERIODO: EVALUACION EVALUACION DEL SISTEMA DE CONTROL INTERNO COSO II COMPONENTE: . INFORMACION * COMUNICACION PREUNTA 1! "L# "L# ,* ,*'% '%#. #. , , $,' $,'* * $4 &'*.$* $ .*%&'# $ *'%#4 2!
"L* .
&'*8$$*'$ ,* ,*
SI
NO
C/P
POND
CALIF
2
0
2
2
OBSERVACIONES
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
6! "E4 >$$ $ .*%&'# .*%+,.# # 4# #%,'#., *'$ ,.*,8$,$,$ .*, 4* &'*8$$*'$
7! "C+,* $ # &'$$, &'$$,# #* * ,.*,8 ,.*,8$, $,$, $,$ $ .*, +, .4$,$ $, 4# $,'$# $ 4* %+$4$@ $ ,*'%# ,%$##%$,$ # 4# #%,'#.,
! "L# ,*'%#., &'*&*'.*,## &*' 4# $%&'$# #4 '$# $ .*%&'# $ .*,#4$ &#'# 4# *%# $ $.*,$
2
2
2
0
2
2
E,'$8#*: F$.# $ #&4.#.,: E4#*'#* &*':
NOMBRE DE LA EMPRESA:
PERIODO: EVALUACION EVALUACION DEL SISTEMA DE CONTROL INTERNO COSO II COMPONENTE: +. SUPERVISION * MONITOREO PREUNTA
SI
NO
C/P
POND
CALIF
OBSERVACIONES
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
5! "L# ,*'%#., $ .*%&'# '8$ .*, $''#%$,# $ +&$'8, &#'# 8$'.#' 4* *>$8* $ #, .+%&4*
6! "L# #%,'#., '$#4# %*,*'$* $, $4 '$# $ .*%&' *%&'# # 3 &'*& &'*&*' *'. .*, *,#' #' '$.*% $.*%$, $,# #. .*,$ *,$ *'$ *'$ '$* .*'&*'#8*
TOTAL
&
2
2
2
2
!#+
,+
E,'$8#*: F$.# $ #&4.#.,: E4#*'#* &*':
RESULT RESULTADOS DE LA EVALUACIÓN EVALUACIÓN DEL SISTEMA SIS TEMA DE CONTROL INTERNO INTE RNO Para evaluar l!s resultad!s en el )rea de c!"ras se a"licara la isa ,órula del "r!ces! de ventas.
NC - CT !// PT En d!nde: NC3 Nivel de C!n+anza CT3 Cali+cación T!tal
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
INTERVALOS
CONFIANZA
RIESO
15-50
BAJO
ALTO
51-75
MODERADO
MODERADO
76-95
ALTO
BAJO
APLICACIÓN PARA EL ESTUDIANTE En el si'uiente cuadr! de resuen a"li(ue la ,órula de la evaluación de ries'! * c!n+anza (ue se !&tuv! en l!s !c0! c!"!nentes del %t!d! COSO II de anera inde"endiente * deterine el nivel de ries'! "!r cada c!"!nente (ue se detalla a c!ntinuación. RESUMEN DE EVALUACIÓN DEL SISTEMA DE CONTROL INTERNO. COMPONENTE S ABIENTE DE CONTROL ESTABLECIIENT O DE OB;ETIVOS
PONDERACIO N TOTAL
CALIICACION TOTAL
NIVEL DE CONIAN!A
NIVEL DE RIES"O
