Diseño de un sistema de control interno para la planta de inyección en la Empresa Textiles Industriales Ambateños S.A-TEIMSA, cantón Ambato, provincia de Tungurahua

Abstract

An Internal Control System design for the injection plant in Ambateños Industrial Textiles Company S.A-TEIMSA, in Ambato canton, Tungurahua province will allow to measure the degree of efficiency, efficacy and effectiveness of the production and to improve the achievement of the objectives. Internal control questionnaires based on COSO III (COMMITTEE OF SPONSORING ORGANIZATIONS) model were applied on the basis of its components such as: control environment, risk assessment, control activities, information-communication and oversight or monitoring. It helps to establish a situation analysis of the injection plant, to develop regulations, policies and general codes which will guide the development of the plant. The internal control procedures was developed by using flow charts in order to establish activities for each production area as well as internal control documents for the daily activities were suggested with the aim of supporting the decision making. The principal weaknesses identified were outdated information, the lack of an organization chart, the absence of a procedure manual and the administrative staff fail to fulfill their obligations. The current research proposes an improvement plan which describes the implementation of an internal control system to determine all types of risks, ongoing activities controls of the administrative staff, rules to ensure better compliance with objectives, regulations, processes and administrative procedures.