Diseño de un manual de control interno y procedimientos para la empresa ORGATEC-AP S.A., del cantón Riobamba, provincia de Chimborazo

Abstract

The present study was aimed to design an Internal Control Manual and Procedures Manual for the company ORGATEC-AP S.A. located in Riobamba city, province of Chimborazo, based on COSO III for the improvement in the performance of administrative processes. To carry out the investigation, different techniques, methods and instruments were applied that allowed obtaining relevant information for its development, such as: direct observation, surveys and interviews that were applied to all managers and employees who are directly related to internal control. of the institution, in order to know the real situation of the company. To design of an internal control and procedures manual, a situational analysis of the company was carried out, where the SWOT Matrix was used and the internal control was evaluated through COSO III, where it was possible to determine the non-existence of a code of ethics, the lack of a manual of functions and procedures, lack of control and continuous training in the different functions, lack of identification of risks, among others. Therefore, the design of the internal control manual was carried out, which contains the following: A code of ethics, internal regulations, a functions manual, a risk plan, a risk matrix, management Indicators, communication links, operational guides and performance evaluation sheet. The application of the internal control manual is suggested to be applied by the manager which will serve as a tool to efficiently meet the objectives of the institution.