Diseño de un modelo de control interno basado en el modelo COSO I, aplicado en la Empresa Rapidred, de la ciudad de Macas, provincia de Morona Santiago

Abstract

This research aims at designing an internal control model based on COSO I, for the enterprise Rapidred, of Macas city in Morona Santiago province, this work is founded and guided by research techniques and instruments, the relevant information was obtained through a survey and an implemented interview about the management of each of the activities and above all if they are related to internal control, the tabulation was carried out respectively with all the information obtained, the design of institutional philosophy and the design of an organizational structure for the company proceeded with the purpose of developing the proposed proposal. This tool will allow determining in the best way the responsibilities of the staff, later the operational guides were made and designed according to COSO I report, which model will allow improving the quality in services, processes, and procedures. As a final result, it is determined that the company does not have an internal control manual, which affects the efficiency and effectiveness of the company's administrative and financial activities, the work concludes with the need to implement a management model for the company. Likewise, it is also recommended that this work will be taken into consideration for its analysis, approval, and application, in order to achieve the continuous improvement of the entity.