Evaluación del sistema de control interno en la Empresa "Sudamerica Energy Sudamer S.A.” base Oriente sector Lumbaqui cantón Gonzalo Pizarro, provincia de Sucumbíos

Abstract

The evaluation of the internal control system in the company “Sudameríca Energy Sudamer SA”, Amazon Plant in Lumbaqui, Canton of Gonzalo Pizarro, province of Sucumbíos, was carried out to strengthen the management levels, the optimization and the administration of resources, determining the efficiency and effectiveness of administrative operations, and the regulatory compliance of the internal and external regulations. Surveys were applied to evaluate the internal control system and Questionnaires were implemented using the Coso II method. Working papers were also drawn up to establish weaknesses and deficiencies by finding the following discoveries: failure to comply with internal and external regulations, selection and training, staff skills and performance are not valued, and also in the fulfillment of the objectives and targets, because they don’t have indicators, Other problems include the absence of mechanisms to identify, assess and respond to those that are in risk, and do not have appropriate communication channels. In addition to not follow the recommendations. For that reason, it is necessary to socialize all the legislation that rule the company with all personnel, design a regulation for the selection process, training and recruitment of staff, propose a matrix to monitor the recommendations and establish Quality, Safety , and Occupational health as well as Environmental objectives and goals. Evaluating systematically the performance, and providing the required resources.