Diseño de un sistema de control interno para la importadora comercial Bolívar Cía. Ltda., del cantón Ambato

Abstract

This degree work was based on the Design of Internal Control System for Importadora Comercial Bolivar Cia. Ltda., a national company located in Tungurahua-Ambato with this design is intended to minimize all possible latent risks that exist and may affect the proper functioning and development of the daily activities performed by Importadora Comercial Bolivar Cia. Ltda., in order to maximize the efficiency and effectiveness of each of the operations carried out by the staff, to carry out was designed tools for the components: Control environment, risk assessment, control activities, information and communication system, and supervision of the control system, based on the COSO III methodology, all this was possible by collecting information through the interview with the manager, and surveys to all employees in order to detect the existing shortcomings such as: lack of a code of ethics, lack of a socialization plan, lack of manuals of functions and procedures, as well as a risk plan, so it is recommended that the manager perform a proposal analysis of the internal control system designed exclusively for Importadora Comercial Bolívar Cía. Ltda, and then implement it immediately, so that the importer can have a sustained growth and can meet the objectives set by management and partners