Diseño de un sistema de control interno para la empresa Presercoca S.A. del cantón Francisco de Orellana provincia de Orellana

Abstract

The objective of this research work was to design an Internal Control System for PRESERCOCA S.A. in Francisco de Orellana canton, province of Orellana, to improve the management of its resources, in addition to analyzing its current structure, the COSO III model was used and the risks to which it is exposed were found. The methodology applied was a qualitative-quantitative modality, considering that the information to be analyzed was quantitative and the proposal to be developed was based on qualitative methods such as SWOT analysis. A survey was made to 25 people working in the institution and it was found that the company does not have an organizational structure, nor did it have a manual of functions that serves as a guide for all the personnel working in it, providing them with responsibilities and order, while maximizing their resources to achieve efficiency; The analysis of the control environment revealed the lack of a code of ethics that governs the company's activities, few opportunities for staff incentives to meet the goals set and the omission of a periodic evaluation of employees. An exhaustive analysis of the components of internal control was carried out in order to provide Presercoca S.A. with a tool to maximize resources, adequately minimize risks and promote best practices that certify the reliability of financial information in compliance with regulations and laws.