Diseño de un sistema de control interno para la empresa “Cocinas Internacionales SCC.”, de la ciudad de Quito, provincia de Pichincha

Abstract

The purpose of this study was to design an internal control system for a company called Cocinas Internacionales S.C.C located in Quito city, Pichincha province in order to improve the organizational performance of the company through the control of activities. To carry out the research, different research techniques were applied: such as: the direct observation and the application of an interview to the manager and surveys to workers to verify the situation of the company through primary sources and obtain true and reliable information. The design of the internal control system was carried out by using the COSO III methodology, which is made up of five components which are: control environment, risk assessment, control activities, information and communication, supervision and monitoring. In addition, the internal control system includes a code of ethics, a manual of functions, a risk matrix, human deparment policies, purchasing processes, hiring of staff and sales. To carry out the proposal, an evaluation was carried out through internal control questionnaires that allowed identifying the risks to which the institution is exposed such as: lack of supervision in activities, lack of a structural and functional organization chart, lack of training, lack of process flow charts for the development and execution of activities and operations, non-existence of processes for the identification, mitigation and control of risks, among others. Because of this, the application of the proposed internal control system is suggested to be applied by the manager as it will help to control the processes, procedures and functions of the memebers of the company, promoting efficiency and effectivenes to guarantee an excellent organizational performance.