Diseño de un modelo de control interno para la operadora de transporte público “Ecuador Ejecutivo”, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The main objective of this research is to develop an Internal Control model for inter- and intra-provincial public transport, applying the regulations at “Agencia Nacional de Tránsito”, its purpose is to measure operational risk in services and reduce road accidents. For the research, a survey was conducted that was applied to both partners and employees, also an observation sheet, the results generated after the respective information survey, reflect that the cooperative does not have a management model, lack function and process manuals and different weakness were identified in each of the aspects evaluated. To solve the problem raised, the internal control model must be based on five essential elements: organizational management, financial management, management of drivers and operational support personnel, management of the provision of services and operational management, control and safety – vehicle maintenance; through each of the above aspects seeks to reduce the risk of traffic accidents. It is recommended the socialization and implementation of this tool that aims to promote road safety based on the efficiency, quality of service, profitability and sustainability of the operator thus allowing the reduction in accidents.