Evaluación del control interno a la constructora inmobiliaria “Sangay” ubicada en Macas, provincia de Morona Santiago

Abstract

In this research project, the internal control of the real estate construction company "Sangay" was evaluated using research techniques and methods of obtaining information to reduce the risks of fraud and the reliability of the records. For this purpose, the definitions of management audit and internal control were investigated and used together with their applications within the organization under study, considering all the phases in the development of the internal control evaluation, such as Preliminary planning, where the permanent files of the entity were exposed and the specific phase, where the internal control questionnaire Coso III was applied. On the other hand, in the execution phase, the indicators were calculated for the processes analyzed, and the results were subsequently communicated employing reports, offering pertinent recommendations. It was found that the company needs more human resources to distribute responsibilities adequately. In addition, it was found that there needs to be more understanding of what functions each worker performs, and there are activities that should be separated. On the other hand, it was found that the company does not control financial resources efficiently, making it vulnerable to fraud and increased risks in areas related to resource control