Diseño de un manual de control interno basado en el método COSO I, para la Coordinación de Gestión de Planificación Técnica del Gobierno Autónomo Descentralizado Provincial de Chimborazo

Abstract

This research is addressed to develop the design of an Internal Contro Manual based on the COSO I (Comitte of Sponsoring Organizations of the Treadway Commission Method, for Management Coordination Technical Planning of the Decentralized Autonomous Government of Chimborazo Province, wich allows to improve internal processes, facilitate compliance of operations, optimize both material, financial and human resources, as well as establish better management. The main source of information was the survey technique with different questionnaires wich allowed to evaluate the internal control; also it was defined the level of compliance porcesses, some significant shortcomings was obtained due to the lack of staff, duplication of functions and segregation of duties informally through COSO I Method. The manual is composed od the introductory part as: General, Importance, Objectives. Including the indentification of existing process and threads in each of the units of the Coordination and the lifting of procedures per unit by flow matrices and layouts. It is recommended to the Management Coordination Technical Planning of GAD to implement the internal Control Manual, in order to promote work efficiency by establishing effective controls, accelerating activities and harmonizing individual actions towards the achievement of organizational goals.