Diseño de un modelo de control interno basado en el COSO III a la COAC “Fernando Daquilema” Ltda., matriz Riobamba

Abstract

The present research work denominated internal control model design based on the COSO III to the COAC “Fernando Daquilema” Ltda, head office at Riobamba canton, which evaluates the internal control with the aim of becoming in a guide for the next implementation on the part of the high management and to be an improvement instrument on its administrative performance. The design was based on, a quantitative and qualitative modality approach starting interviews and surveys to the entity personnel, for the valuation questionnaires development it was based on the integrated framework COSO III, disaggregating the internal control evaluation for each component and principle, it was analysed the percentage of risk and trust , its maturity level trough of the traffic lights method; which was able detect that the components: control environment and risk evaluation have a moderate percentage of risk provoked for the instruments incomplete design for the human talent management like sanctions, bonus and its socialization to the rest of personnel, apart from the creation of new areas which responsibilities are not framed in the current functions manual and the null division of process in different operations. It is suggested the application of the detailed recommendations in the final inform and of the policies described in the internal control manual that is presented as an annex with the object of reducing the scope of fraud and increment a reasonable security in the institution.