Diseño de un modelo de control interno contable basado en el método COSO III para la Clínica INGINOST Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The current research “design of an Internal Accounting Control model based on the COSO III method, for the Inginost Clinic Limited Company” of Riobamba city, Chimborazo province, has like objective to contribute to the improvement of each one of the processes and activities that realizes the administrative financial area. The Internal Accounting Control model is an essential tool because it facilities the standards construction of control that monitor the real time and whit the appropriate opportunity, the affectivity and its contribution to the objectives achievement of the accounting process and the company. In order to make a current diagnosis if the clinic, it was necessary to carry out preliminary visit to the installations, and interviews were applied to all the personal that works in the administrative – financial area from the clinic, its purpose was to obtain a general knowledge of the company and besides it was made SWOT in order to determine its strengths and weaknesses; for evaluation oh an Internal Control System the COSO III method was used, where flowcharts of relevant activities and questionnaires directed to the personal of the company were applied, in the order to obtain sufficient and competent information. Is important to design an Internal Accounting Control model that provides information, in clear and simple way, about the procedures an politics of control that should be applied in the accounting process, it is recommended to Manager of the Clinic, and his officials that work into of administrative financial area respect the proposal recommendation ; in order to improve his institutional management.