Diseño de un sistema de control interno para la empresa automotores Carlos Larrea, ciudad de Ambato, provincia de Tungurahua

Abstract

Automotores Carlos Larrea Cía. Ltda requires a well-defined and allocated personnel role and an updated personnel recruitment procedure. Also, it faces issues related to overdue accounts. These aspects arise from the absence of customer collection policies and the extension of credit without proper analysis. Consequently, this research aimed to develop an internal control system for Automotores Carlos Larrea by applying the COSO III method to enhance the company's operational efficiency and effectiveness. This research followed a mixed-method approach, combining quantitative and qualitative aspects. The research was descriptive, non-experimental, and included field and bibliographic research. Data collection was possible using several methods, techniques, and instruments, including surveys addressed to the company's personnel and interviews with the financial manager. The results demonstrated that Automotores Carlos Larrea Cía. Ltda. lacks a comprehensive internal control system to ensure efficient and effective performance of activities. Moreover, all departments in the company acknowledge the benefits of implementing an internal control system. Finally, the insights from bibliographic sources provided theoretical support to the investigation. Furthermore, it was evident that the company has shortcomings in its administrative and financial areas. Thus, an internal control system is essential to reduce and alleviate risks, enhance workforce performance, achieve objectives, and continuously improve credit allocation processes