Elaboración de un sistema de control interno en la empresa: Ingeniería Empresarial y Tecnología Grupobuilders Cia. Ltda. de la cuidad de Latacunga, provincia de Cotopaxi

Abstract

This research work titled elaboration of an internal control system in the company Ingeniera Empresarial Tecnología GRUPOBUILDERS Cía. From the city of Latacunga, Cotopaxi Province, was carried out with the purpose of safeguarding the assets, guiding the top management, administrative and personnel through the application of policies, rules and regulations that strengthen the efficiency and effectiveness of the administrative and accounting processes. Methodologically we used a quantitative and qualitative approach, we collected information through the application of an internal control questionnaire based on COSO III, in addition to a direct observation, giving us as an average result a Moderate Confidence Level of 68.20% and a Moderate Risk level of 31.80%, highlighting weaknesses such as the lack of a structural and functional organization chart, the poor distribution of responsibilities, the lack of rules and regulations within the institution, the delay of the schedule of execution of work that causes economic increases. In view of this imbalance, an internal control manual was drawn up to establish internal regulations, a code of conduct, distribution of responsibilities, a manual of activities or processes, and internal and external communication channels. I conclude by mentioning the importance of elaborating a complete theoretical and methodological framework to answer questions that arise in the course of the research, and I suggest the company manager to apply the proposed manual as an administrative tool that promotes the fulfillment of the proposed objectives in an efficient manner