Diseño de un sistema de control interno basado en el COSO III para la Hostería La Andaluza Asociados, cantón Guano, provincia de Chimborazo

Abstract

This research work is focused on the design of an internal control system based on the COSO III for Hostería La Andaluza Asociados, canton Guano, Chimborazo province, which aims to reduce and mitigate business risks, on the other hand, help top management to make sound management decisions for the achievement of strategic objectives. Prior to the development of the internal control system, it was necessary to make a preliminary visit to the Inn, then a survey was applied to the staff of the hotel company, interview the Manager and internal control questionnaires with their respective components, principles and approaches under the methodology COSO III, which allowed identifying a series of organizational deficiencies, such as: lack of control in administrative, financial and operational activities, absence of a code of ethics that guides the behavior of staff, outdated organizational structure, complemented with the lack of strategic planning, in addition, lack a manual of functions, procedures, and internal regulations. With the foregoing, the internal control system was developed, which includes: functions and procedures manual, internal communication programs, and training and management indicators. Therefore, it is recommended to the maximum authority of the hotel company its implementation, in order to strengthen and improve the operational management of hotel services in order to optimize business resources, beyond ensuring continuous improvement and quality of service.