Diseño de un sistema de control interno para la Empresa PEISOL S.A., del cantón Lago Agrio, provincia de Sucumbíos

Abstract

The design of an internal control system is evidently required for PEISOL S.A company, located in the canton Lago Agrio, Sucumbíos province; Its purpose is to improve and guarantee high organizational performance in all areas of the company, by developing processes that control and serve as a guide to support all operations. The investigation was based on the application of internal control questionnaires through the COSO III method, based on all its components and principles such as (Control Environment, Risk Assessment, Control Activities, Information, Communication, Supervision and Monitoring), An interview was also conducted to the company manager and a survey was carried out to each one of the workers that make up this company. Where the following shortcomings were identified: lack of an ethics code and their respective policies for socialization, lack of both an accounting and operations manual, lack of accounting procedures, does not have a training plan, absence of a risk factors map and lack of internal control policies on communication and information. The proposal contains a functions manual, accounting policies manual, information and communication policies. It is recommended the application and subsequent implementation of the internal control system proposed in each of the affected areas of the company, with the main aim of strengthening and improving administrative, financial and operational management within the company.