Diseño de un sistema de control interno basado en el coso III en la Escuela Particular de Educación Básica Jesús Infante, de la ciudad de Riobamba, provincia Chimborazo

Abstract

This research is oriented to the Design of an Internal Control System Based on COSO III, in the Jesús Infante Private School of Basic Education, in the city of Riobamba, province of Chimborazo, to reduce and mitigate the existing risks in this Educational Institution and allow its administration to make the right decisions to achieve the objectives and the reasonable development of the processes. In this research process, it was essential an observation visit to the Educational Institution and conduct surveys with the workers. Likewise, interviews were necessary for administrative and managerial personnel to collect relevant information and identify the level of efficiency and effectiveness of the activities and operations performed. Subsequently, findings reported some deficiencies as a lack of an Ethics code to guide the behavior of the staff and a lack of a manual function whose effect is reflected in the activities of the Institution. Other deficiencies included several manuals and control processes that have not been disseminated and socialized among the staff, causing ignorance and disorganization. Management indicators are not used to assess compliance with the objectives set. For example, it is evident the lack of delimitation and segregation of functions for the different jobs at the Institutional level, which causes duplication of tasks by the staff, as well as a lack of training and long working hours. All these problems prevent meeting the proposed goals and objectives. These actions led to the design of an Internal Control System Based on COSO III. A final report was issued detailing the problems encountered, with their respective solutions, providing precise and reliable information to become a guide for subsequent implementation by senior management to strengthen operational management and ensure continuous improvement. It was recommended to the Authorities of the Jesús Infante School to abide by the recommendations proposed in this work to improve its administrative management