Diseño de un sistema de control interno en la empresa de servicios IESEI Cía. Ltda, cantón Ambato, provincia de Tungurahua

Abstract

The Design of an Internal Control System in the Service Company IESEI CÍA. LTDA., Ambato canton, province of Tungurahua, had as purpose to improve the functions of the entity by mitigating possible risks, by means of the use of tools that allowed to control the activities and to improve the organizational performance in the main areas of the company, being the same system a guide for the continuous enterprise improvement, with the objective that the most optimal decisions are taken in this respect in benefit of the entity. The research was based on the application of different control tools, under the modality of questionnaires, methods, and descriptions, among others, to analyze the situational state of the company, results complemented with the survey made to the workers and the interview with the manager respectively. Therefore, the following deficiencies were found: Lack of Internal Regulations, Lack of Good Practices Manuals, Lack of Function Manuals, Lack of Process and Procedures Manuals, difficulties in the lines of communication and there were no established matrices to evaluate and identify the level of risk in the company, as well as the lack of control mechanisms to evaluate the company's activities. As a result of the situational analysis of the company, the following proposal was made, which contains the design of regulations, manuals of Good Practices, Functions, Processes, and Procedures, as well as the design of internal and external communication plans for the company, risk matrices and internal control evaluation mechanisms with which the level of confidence and risk of the company is analyzed in a certain period of time, according to each of the components of Internal Control and based on the COSO I Model.