Diseño de un sistema de control interno para el Centro de Desarrollo Humano en Cultura y Economía Solidaria CEBYCAM – CES, cantón Penipe, provincia Chimborazo

Abstract

The present investigation is a desing of the Internal Control System for the CENTRO DE DESARROLLO HUMANO EN CULTURA Y ECONOMIA SOLIDARIA, whose acronym in Spanish are CEBYCAM-CES of the county Penipe in Chimborazo Province, whith the aim to implement, objectives, policies, administrative, financial, and operative procedures. The investigation comes from the identificacion of the intitutional problem, by means of surveys based on the COSO method, which allowed to collect the data for the execution of the guidelines to obtain an efficient and effective internal control system to maintain the resources. The proposal contains the policies, procedures and flow charts for every department: the Ethic Code procedure, the staff training, the induction staff, segregation of duties, structure establishment, communication lines, and risk analyses that affect the objetive achievement. It is recommended to implement the desing of the internal control system to improve the processes-procedures that help to well work planning and/or activity desing, with the aim to create a control of the same, by providing a qualified service to the customers, by satisfying their needs and in consequence, to reach a positioning of the institution within the society.