Diseño de un sistema de control interno para la empresa hotelera Arguello Altamirano Costales C.A., de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The design of an internal control system for the hotel company Arguello Altamirano Costales C.A located in Riobamba, province of Chimborazo was aimed at the improvement of internal processes and the management of material resources, a design that was developed by applying a mixed approach, that means, a qualitative and quantitative approach with a descriptive level, a quasi-experimental design, a field and documentary study by using analytical, deductive and inductive research methods. Likewise, an interview was applied to the manager and a survey to all company personnel. The foregoing made it possible to determine the lack of an updated internal control system, which has generated critical issues within the processes, finding shortcomings such as: lack of socialization of business policies and philosophy, lack of control in inventory management, non-existence of tools that allow the evaluation of business management and staff performance as well as the lack of communication and coordination between hierarchical levels and areas of the company, which is why internal processes are not carried out correctly. Based on this, the proposed system will allow the company a higher control during the daily activities carried out along with the proper use of human, material and financial resources.