Diseño de un sistema de control interno para la Compañía Aero Sarayacu Tayjasaruta S.A. parroquia Shell provincia de Pastaza

Abstract

The current research is based on the design of an Internal Control System for Aero Sarayacu Tayjasaruta Company, in order to improve the administrative, financial and operational processes as well as the opportune decision making which allows achieving the objectives of the company. To determine the status of the company, it was necessary to carry out surveys and interviews to the personnel who work in the company; this evidenced the failures existing in the organizational chart, duties non-fulfilment and lack of support in the accounting registers. To provide a better internal and external customer service, several activities such as permanent internal control, implementation of information policies with better objectives and goals, implementation of a segregation system for the internal personnel obligations, creation of procedures that assure the accuracy in the information based on the use of flowcharts were proposed. It was concluded that the regulations of the company are informal and oral not written causing a delay in the administrative processes that is why it is recommended for the management staff to fulfill the corresponding duties segregation and for the accounting department to use the accounting manual proposed in the current research. In addition, it is necessary to diffuse the risk map to keep the company safe and have an appropriate administrative decision-making.