Evaluación de control interno a los procesos contables del Gobierno Autónomo Descentralizado parroquial de Río Blanco, año 2019

Abstract

This study aims to evaluate the internal control of the accounting procedures of Río Blanco Municipality, using the model COSO I, which is based on the following components: control environment, risk assessment, monitoring activities, information and communication, follow-up and monitoring, to establish an efficient and effective management of the institutional accounting procedures. The method is focused on a qualitative and quantitative approach, applying techniques such as interview and documentary audit to compile information and theoretical basis of the document, just as the inquiry-based internal control survey to consider the efficiency of the accounting procedures. The internal inspection assessment applied to the accounting procedures of Río Blanco Municipality, determined a high confidence level about 75% according to the five components of COSO I and a low risk of about 25%. In conclusion, percentages achieved demonstrate the lack of control of staff performance, out-of-date information, lack of staff training, absence of institutional policies to manage the budget and lack of a risk map. It is recommended to apply the implementation plan of suggestions derived from the internal monitoring report, to reduce the risk level and improve the internal procedures of the institution.