Diseño de un sistema de control interno para la empresa Copiermaster C&G Soluciones Digitales, del cantón Shushufindi, provincia de Sucumbíos

Abstract

This research work was carried out based on the design of an internal control system for the company ¨COPIERMASTER C&G SOLUCIONES DIGITALES¨ in the Shushufindi canton of the province of Sucumbíos, which had the purpose of evaluating the activities carried out in the entity to reduce risks and achieve greater efficiency, effectiveness, and transparency while providing a tool for decision making. Before the preparation of the evaluation of the internal control system, a survey was applied to the company's employees and internal control questionnaires based on the COSO II methodology, where the level of confidence and risk were analyzed to establish the efficiency and compliance ranges in each work area, in turn, evidencing the company's shortcomings, a manual of roles and responsibilities was designed where the functions to be fulfilled in each work area are set out to avoid duplication and confusion of activities; It is concluded that it is essential that the company evaluates the internal control system to improve the work environment and therefore the business performance. It is recommended to perform this evaluation on an ongoing basis to follow up on the findings presented and measure the level of compliance