Diseño de un sistema de control interno para la Asociación Agro Artesanal Wiñak, cantón Archidona, provincia de Napo, período 2016

Abstract

This work is the desing of an internal control system for the Wiñak Artisanal Farming Association at Archidona canton, Napo province in 2016. Its purpose is the efficiency when executing each one of the operational processes using control tolos. For the system development, the organization was described, a strengths, weaknesses, opportunities and threats (SWOT) analysis was conducted, and an internal evaluation system was determined. Thus, it was possible to know the Enterprise situation and pose alternatives that help to improve factors improving the procedure control for the Enterprise. The results were as follows: lack of a conduct code, lack of competence, skill and staff´s professional knowlege analysis, non-defined goals base on the existing resources; unplanned work, lack of methods that facilitate the operational and administrative risk evaluation. It is concluded that the system will allow the processes to be handled through procedures of an internal control manual. It is recommended to apply the posed design and to update it frequently according to the enterprise situation and the current circumstances.