Propuesta del diseño de un manual de control interno para la gasolinera Vega en la parroquia Sevilla Don Bosco del cantón Morona

Abstract

The objective of the current research project was to design an internal control manual that provides the Vega Gas Station, located in “Parroquia Sevilla Don Bosco” Morona County in the Morona Santiago province an adequate tool for the execution of its activities which facilitates security and strengthening of its processes. It used the qualitative method; taking into consideration a descriptive level, field and documentary study. On the other hand, the techniques applied were the observation and interview with their respective instruments such as: the observation sheet and the interview guides besides applied the internal control questionnaires in order to diagnose the administrative and operational situation of the company. After that, an internal control manual was designed through the use of the COSO III tool. As a result, it was identified that the Vega Gas Station does not have an internal control manual and many procedures are carried out empirically through organizational functions that are not well defined as the duplication of activities. The design of the manual includes policies, procedures, functions and flows of internal control processes, based on the development of activities in an effective and efficient manner. Finally, it concluded that the gas station has experienced personnel, however requires better planning, organization, direction and control. Therefore, it recommends the implementation of this manual for the continuous improvement of functions, policies and procedures.