El control interno y liquidez de la compañía de seguros Topseg S.A. sucursal Ambato

Abstract

In the wide world of business there is a financial sector in which the consumer has to resort to safeguard their property, especially about insurance in a global sense, since its inception, to the present day. To this end, it is necessary to understand that the contract of insurance, is the one by which a person called insurer undertakes, in return for a sum of money, known as premium, to indemnify another secured call or the person designated by him, for injury or damage that may cause an uncertain event. Inside the general economic activity, which stems from the insurance operations, is framed inside the service sector. The service that justifies the existence of the insurance activity is that of "safety", and as any other answers to a need: that of protection opposite to the possibility that for hazard there takes place an event, future and uncertain, capable of creating a hereditary need. In other words, the protection need opposite to the risk. The insurance contract: it is agreed, bilateral and random. It is agreed because it is perfected by the mere assent of the parts and produces its effects since the convention has been realized; it is bilateral every time insurer and policyholder causes rights and reciprocal obligations between, and it is random because it refers to the indemnification of a loss or of a damage produced by an event or an uncertain fact. The insurance is at present a basic piece of our social structure. In the ancient world the familiar institution, the systems of agricultural production and the trade union organization were providing to the individual the protection that he needed. On the other hand, the modern society, based on the individualism and reduction of the family circle, has to look for protection by means of legal or contractual formulae against increasing personal and hereditary risks that stem and have its consequence of the technological progress. In the police of its Deposit, this services field corresponds to the Insurances. The insurance companies as other companies present infinity of administrative, economic, social problems, etc. One of them is the slowness of its portfolio, since it is important of arranging a good management to have a high capital of work that allows protecting the policyholders before a possible event of risk that appears and generates liquidity. With this precedent, the present work is prepared investigative focused in a correct management of risks what will allow a suitable internal control of the commercial management with a view to having an efficient collections management. Departing from this aspect, there develops the proposal in which the collaborators, the advisers of insurances and the clients have to expire with certain requisites so that they could obtain sure policy in the deposits. The commercial executives will be the managers of following certain steps with a view to guiding the advisers to commercialize insurances contracts; this will turn out to reflected in the flow charts of the sub processes of the management of collection. Additionally, and under this initial structure, it is necessary to establish control procedures for the collections management. To understand with clarity the described thing previously, it is indispensable to know the politics and processes, which represents a process flow chart species. In him there are all the processes and sub processes that the company can have. It includes also the targets, procedures, politics, persons in charge, forms and controlled records, in addition to the indicators of management, which are part of the risk of confidence, which must have a person in charge of administering them, a limit of control, a regularity of presentation and its function inside the company.