Manual de control interno para la estación de servicio Logroño, cantón Logroño, provincia de Morona Santiago, año 2021.

Abstract

The objective of the Technical Project was to propose an internal control manual for the Logroño Service Station, Logroño canton, province of Morona Santiago, in the year 2021, applying the COSO III model to ensure compliance with objectives and the generation of reliable and timely financial information. As for the methodology, the analytical-synthetic method was used to know the organization's shortcomings, the inductive method where vits were made to the company to know about Internal Control, and finally, the deductive method to know the current situation in which it was. Three instruments were used in the field research: The interview that was applied to the gas station manager, the checklist made to the manager, and the direct observation applied during the whole research process. In conclusion, it was determined that there is low internal control within the Service Station due to the lack of methodology to develop each sub-processes. The internal control questionnaire with its five components showed the following results: control environment at 55%, risk assessment at 43%, control activities at 59%, information and communication at 81%, and finally, monitoring activities at 76%. It is recommended that the company apply the proposed internal control manual to effectively and efficiently improve its operations and functions