Diseño de un sistema de control interno para la empresa Arboriente S. A. de la ciudad de Puyo, provincia de Pastaza

Abstract

The research work on the industrial company Arboriente S.A. located in Puyo city, focused on the absence of an internal control system in the different work areas that conform it, therefore, the objective of the research was to design an internal control system for the company Arboriente S.A., in Puyo city of Pastaza province, through the application of the COSO III method that allows the fulfillment of the business goals and objectives in each activity developed. The methodology used had a mixed approach, it means qualitative and quantitative. A non-experimental design was used because the variables under study were not manipulated. The method used was deductive, inductive, analytical and systematic. In order to gather information, the technique of interviewing to the general manager and a survey of all the company's personnel were used. The research instrument was the questionnaire with open and closed questions. It was found that the company's problem is that it does not have a functions manual that hierarchically delimits the functions and responsibilities of its employees, there is not a code of ethics that regulates the actions of each activity and lacks of a risk mitigation plan. It is concluded that Arboriente S.A. has weaknesses such as duplicity of functions, unethical conduct and high risks; therefore, the internal control system allows adequate decision making, increasing the efficiency of its activities.