Diseño de un manual de control interno basado en el Modelo COSO, para la Unidad de Administración de Bienes y Bodegas de la Escuela Superior Politécnica de Chimborazo

Abstract

A control manual was designed based on the Coso model for the Management Unit of goods and cellar of the Polytechnic High School of Chimborazo, with the aim of collaborating in the improvement of each one of the processes and activities carried out by it. For the diagnosis of the Unit, a FODA analysis was developed. COSO III method was used in the development of the proposal, in addition, flow diagrams of the most outstanding processes of the goods were applied (income, through donation, through lending, replacements for loss or theft, transfer, re-entry to cellar and discharge). physical taking of inventories, procedure of sale and disposal of livestock, providing a deeper insight and improving understanding of the manual. As a result of the present work it is obtained that the designed manual is an internal control tool, in which it contains detailed, orderly, systematic and comprehensive information with all instructions, responsibilities and information about policies, and functions, profiles and systems and procedures of the different operations and activities carried out by the unit, for this reason it is recommended that all staff of the unit abide by the recommendations described in this manual, in order to improve its management.