Diseño de un sistema de control interno basado en la metodología del COSO I, para el Departamento Financiero, del Cuerpo de Bomberos del GADM Riobamba

Abstract

The present design of an internal control system for the financial department of the GADM Fire Department, Riobamba Canton, Chimborazo Province, period 2019, it is intended to contribute to the improvement in processes efficiently and effectively to meet established goals. For the development of this control tool, we look for the institution's functions manual as a reference and verify the execution of activities based on that document, an interview conducted with the Administrative Financial Director and surveys were carried out on all department personnel financial to acquire information from all areas and know the degree of efficiency and effectiveness with which activities and operations are carried out, which identifies the following weaknesses: activities are carried out routinely, that is, there is not adequate control for the execution of the activities, lack of prior control in the acquisition processes, lack of periodic evaluations of the officials, lack of control in the execution of the activities of the PAC and lack of controls for the fulfillment of the activities. The implementation of the internal control system will allow for proper control, policy and procedures in the implementation of activities to have clear, accurate and reliable information that assists in decision-making, and will allow the analysis of the primary activities that are carried out in the financial department, under the rules of internal control presented by the General Contralory of the State, achieving improvement in the entity.