Diseño de un sistema de control interno para la estación de servicio - El Carmen puma, ubicada en el cantón El Carmen, provincia de Manabí

Abstract

The purpose of the present study was to design an internal control system for the El Carmen - Puma Service Station located in El Carmen, province of Manabí in order to provide a control tool that guarantees efficiency, effectiveness and economy in its activities. To carry out the investigation, different techniques, methods and instruments were applied that allowed obtaining information for its development, such as: the application of surveys and interviews to the personnel, in order to obtain preliminary information about the situation of the company, the direct observation that allowed to have a perspective about the processes and activities that are executed in the company. Regarding the methodological aspect for the development of the study, the qualitative and quantitative approach was used, as the information collected in the interview and survey were tabulated and presented in a quantitative way, determining a favorable result to carry out the study. For the design of an Internal Control System, a situational analysis of the company was carried out, where the SWOT Matrix was used and Internal Control was evaluated through questionnaires, in addition, a prioritization of variables was carried out using the CAME method, where it was determined that: the station does not have an internal control system; employees do not know about strategic plans or what role they play in the organization; The service station does not have a process manual, which means that jobs, functions and guidelines are not well defined; cash counts and inventories are performed empirically without any technical knowledge; among others. Therefore, the design of the Internal Control System was carried out, which contains policies and procedures of the main functions of the company represented by flowcharts, formats for daily use in the main activities of the station were also proposed. The application of the Internal Control System itself is suggested to be applied by the manager in order to to improve the execution of the procedures, optimizing time and resources to comply with each of the institutional objectives with efficiency and effectiveness