Evaluación de los procesos de control interno basado en el modelo COSO III aplicado al Banco del Austro Regional Centro período enero - diciembre 2014

Abstract

This present research work is "Evaluation of internal control processes based on the COSO III model applied to Banco del Austro Regional Centro" located in the city of Ambato, Tungurahua province. Its purpose is to advice on compliance with policies and procedures according to areas investigated in order to have better control of its operations. On the other hand, is performed a SWOT analysis to determine its strengths and weaknesses, and the for evaluation of Internal Control System used Coso III method by applying flow charts of the most outstanding activities and internal control questionnaires for the achievement of objectives, to maintain and improve its performance efficiently and effectively adapting its internal control systems to new changes in the operating and business environment; mitigating risks to acceptable levels and support in decision-making for the corporate governance of the organization. Finally, it recommends periodic training programs for all personnel involved in the changes that occur in the different manuals offered by parent organization to, improve its institutional management.