Diseño de un modelo de control interno administrativo y financiero para la Empresa CISNECOLOR Cía. Ltda., del cantón Pelileo, provincia de Tungurahua

Abstract

The present research work known as Design of Internal Administrative and Financial Control for the company Cisnecolor Cia. Ltda. of Pelileo Canton, Province of Tungurahua, was carried out in order to achieve a proper inspection for the reasonable and efficient development of the administrative and financial processes of the organization. For the development of the degree project, it was necessary to visit the entity, apply surveys to employees and partners , interview the Manager, review administrative and financial processes, both internal and external, and perform diagnostics focused on the administrative processes and the accounting- financial processes, which allowed to find the absence of a control procedure manual for the administrative and financial area, whose effect is reflected in the internal management of the same. In addition, its staff has not yet been able to define its role and functions according to its professional profile within the company. The processes are handled empirically without the existence a procedures manual, which evaluates the control of the processes, preventing detecting weaknesses around the activities performed. It is recommended that the institution establishes and applies correctly the proposed internal administrative and financial control manuals defining policies, methods, procedures, prevention and permanent improvement mechanisms, to be followed by officials at the time of conducting their activities within the entity and thus ensure the continuous improvement of the company.