Diseño de un sistema de control interno para las Termas Chachimbiro Arco Iris, cantón Urcuqui, provincia de Imbabura

Abstract

The present study focused on the design of an internal control system, based on COSO III for the Chachimbiro Arco Iris Thermal Water, located in the Urcuquí canton, Imbabura Province, with the purpose to reduce and mitigate risks for the company and promote the improvement of senior management decision-making and verify if these are correct focusing on the direction of efficiency and effectiveness of work performance to achieve strategic objectives. For the process of designing the internal control system, it was carried out by visiting the thermal water facilities and then a survey was applied to the staff of the tourism company, an interview with the owner and internal control questionnaires with their respective components, principles and approaches. with COSO III methodology, which allowed to identify a series of organizational deficiencies, such as: lack of control in administrative, financial and operational activities, lack of code of ethics to guide the behavior of personnel, an outdated organizational structure. Moreover, it lacks a strategic plan and unfortunately, the absence of a manual of functions, procedures and internal regulations. For this reason, it is recommended to the highest authority of the tourist company the implementation of this system, in order to promote the strengthening and improvement of the operational management of tourist services based on the optimization of resources, and in this way all administrative, financial and operational processes are subject to periodic evaluations, allowing the establishment of preventive and corrective measures, in order to ensure continuous improvement and quality of service