Diseño de un sistema de control interno para la empresa Mall del Centro de la provincia de Chimborazo, cantón Riobamba

Abstract

The company Mall del Centro lacks an appropriate delimitation and assignment of functions for the personnel, it also lacks updated procedure for personnel recruitment, this is due to the absence of policies, manuals and codes, therefore, the objective of the research was to design an internal control system for the company Mall del Centro of the Riobamba canton, province of Chimborazo, through the application of the COSO III method, allows mitigating risks and improving the administrative management in the company. The methodology used was of qualitative approach; the scope of the research was exploratory and descriptive; a non- experimental design was used; the type of study was field research and documentary type research to obtain information through methods, techniques and instruments, among which were the survey that was applied to the company's personnel and the interview directed to the company's manager. Through the applied methodology it was determined that in the company Mall del Centro there is no internal control system that allows mitigating risks and improving the administrative management, in addition to ensuring the development of activities efficiently and effectively, therefore, it is of utmost importance the design of an internal control system within the company because it benefits all departments. It is concluded that the information obtained through bibliographic sources allowed acquiring a theoretical support to the research and that the company Mall del Centro has a series of deficiencies in the administrative and operational areas, so the internal control system is necessary to mitigate risks, improve the administrative and operational management in an efficient way to achieve the fulfillment of business objectives.