Diseño de un sistema de control interno para la Empresa TIHERMAC Cía. Ltda., del cantón Santo Domingo, provincia de Santo Domingo de los Tsáchilas

Abstract

The present research work is the Design of an Internal Control System for TIHERMAC CÍA LTDA, of the Canton Santo Domingo, Province of Santo Domingo de los Tsáchilas, with the purpose of improving and guaranteeing a high organizational performance in all areas of the company, achieving in this way the excellence in the management. The design of Internal Control System includes a Corporate Planning that is integrated by a vision, mission, objectives, values, polities and plans; Structural Organizational Chart, Function Manual, Procurement and Procurement Procedures, as well as certain control activities such as: Daily Work Reports, Control of Existence of Tools, Spare Parts and Lubricants, Control of Work Routes, and finally established some activities concerning to the Information and Communication. The analysis concluded that the company to the lack of planning, organization, direction, and control, intends to make use of the present proposal that without pretending to be a finished model, serves as a base for the implementation of A Management System.