Diseño de un sistema de control interno de MERCADEX, en la ciudad de Riobamba, provincia de Chimborazo

Abstract

The Design of an Internal Control System for the MERCADEX company, in the Riobamba city, Chimborazo province, aims to contribute to the improvement of the management and control of the administration, financial and operational processes, through control tools. For the investigation, internal control questionnaires were carried out using the COSO II method, which allowed us to know the real situation of the company. As results, we found: a lack of internal control in the processes of each department, there is no person in charge of supervising internal control, there is no manual of administrative and financial functions and procedures for each area, staff defines their role and functions according to their professional profile which is reflected in the internal management of the company. It is concluded that this research work will help and identify actions and processes carried out in the company, which will allow proper administration, management, and adequate control to achieve greater profitability. The company is recommended to use the internal control system permanently to improve the daily activities carried out following the policies guaranteeing absolute control of the merchandise and supplies with effective results to decrease errors and help the correct decision making and economic development of it.