Diseño de un manual de control interno para el Gobierno Autónomo Descentralizado Parroquial Rural Santiago de Calpi, período 2019

Abstract

The present study on how to design an Internal Control Manual for the Autonomous Decentralized Rural Parish Government of Santiago de Calpi Period 2019, aimed to offer an acceptable level of security for the achievement of institutional objectives, referring to the effectiveness of the procedures executed. A visit to the agency was carried out, as well as a diagnosis of its operational scope. Regarding the methodology, it was a non-experimental, cross-sectional, correlational design based on a documentary-field study, with an exploratory- descriptive level, of a mixed type framed in the feasible project modality. For data collection, the direct observation, interviews and surveys to officials and workers were applied to understand the level of complacency in the institution, and finally a survey (questionnaire), designed with 40 questions with closed Likert-type answers, the information was obtained as a primary source from the workers; allowing to determine a series of problems that affect it. As a result, the circumstantial assessment of the conduct of the administrative area with respect to internal control facilitated the establishment of new administrative and operational parameters with a clear proposal to direct the performance of human talent in the processes and achieve organizational objectives. It is concluded that the internal control process requires the application of precautionary and preventive measures, based on institutional philosophy, objectives, policies and operations, guaranteeing the economic productivity and the labor development of workers, through an organic structure for the achievement of the established goals. The presindent of the parish is recommended to prioritize the organization, systematization, application and collectivization of an Internal Control System supported by COSO II, to reduce business risks, contributing to the institutional development