Diseño de un sistema de control interno aplicado a los diferentes procesos de la Empresa Grupo Montalvo, de la ciudad de Ambato, provincia de Tungurahua

Abstract

The Design of an Internal Control System for the Group Montalvo Enterprise is able to achieve greater efficiency, effectiveness and transparency in administrative and production operations ensuring the reliability and timeliness of information, which is located in Ambato city, Tungurahua province. During the research, several tools were used as internal control questionnaires, direct observation, and key techniques in order to detect the shortcomings and problems that have been presented in the company. From these results, it has developed several control mechanisms such as: the Strategic Philosophy that is a key point for the development of the activities of the company; the implementation of a functions manual that can determine the activities to be performed; a procedures manual that establishes orderly and sequential development processes; the creation of Internal Working Regulations that regulates the relations between the company and the worker; and development of chart of accounts and the relevant dynamic to handle of this document. Therefore, it is recommended the immediate implementation on the Internal Control System which has been designed in order to achieve greater efficiency and effectiveness in carrying out the operations both in the administrative financial area, and in the production area.