Evaluación de control interno a la unidad administrativa de talento humano del Gobierno Autónomo Descentralizado Municipal del cantón Baños de Agua Santa aplicando el método COSO I

Abstract

The Autonomous Decentralized Municipal Government of Baños de Agua Santa lacks methods and tools to evaluate its internal control system. These facts hinder the effective execution of administrative processes, achieving objectives, and optimizing resources. Thus, this study aimed to assess the internal control system in the Human Resources of the Administrative Unit of GADBAS to strengthen its compliance. The methodology followed in this research includes a quantitative approach employing a non-experimental cross-sectional design, where data were collected at a specific moment and analyzed in a specific time frame. The target population involved public servants working in the Human Resources department. Both documentary and field research methods were helpful, involving in-person work to collect data through surveys and the COSO I questionnaire. The findings revealed a general absence of methods and tools for evaluating internal control within GADBAS and a need for mechanisms ensuring integrity in the face of potential risks that may threaten workplace harmony. Consequently, the study identified deficiencies in administrative processes and the ineffective achievement of set objectives. Finally, according to these findings, the Human Resources of the Administrative Unit of GADBAS needs to be made aware of evaluation methods and tools for internal control. These tools are necessary to ensure the continuity of administrative processes and operations to effectively comply with objectives, regulations, and policies. In response to these challenges, the study proposes evaluating the internal control system using the COSO I framework. This Control System encloses seventeen principles corresponding to five components, which prove instrumental in evaluating internal control by determining the level of confidence and risk associated with compliance and shortcomings in the system