Diseño de un sistema de control interno para el centro gerontológico “Virgen de Lourdes”, cantón Pallatanga, provincia de Chimborazo

Abstract

The Gerontological Center "Virgen de Lourdes" in Pallatanga Canton lacks an adequate internal control system to ensure efficient service provision, transparency in resource management, and, most importantly, the safety and quality of life of the residents. Therefore, this research aimed to design an internal control system for the Gerontological Center "Virgen de Lourdes" in the canton of Pallatanga, Chimborazo province, through the application of the COSO I method, which aims to improve transparency in resource management and strengthen operational efficiency. The implemented methodology had both quantitative and qualitative approaches, using a non-experimental design since the described variables were not manipulated. The study population consisted of the staff of the Gerontological Center "Virgen de Lourdes." It was essential to apply both documentary and field research to obtain the relevant information through various methods, techniques, and instruments, including an interview with the coordinator of the Gerontological Center "Virgen de Lourdes”, and a survey administered to all staff working at the Gerontological Center. This methodology determined the absence of an internal control system in the institution, causing a deficit in service provision, transparency in resource management, and the safety and quality of life of the residents. In this context, it is concluded that the institution lacks an adequate internal control system which prevents processes from being conducted transparently and orderly. Thus, a design for an internal control system was proposed, incorporating various administrative tools suited to the institution's needs and contributing to its development.