Diseño de un sistema de control interno para el Gobierno Autónomo Descentralizado Parroquial Rural de Licán, cantón Riobamba, provincia de Chimborazo

Abstract

The Design of an Internal Control System for the Gobierno Autonomo Descentralizado Parroquial Rural of Lican, Riobamba Canton, Chimborazo Province, has as its purpose to build control processes that serve as support, evaluation and measurement instruments of its performance, achieving an efficient and effective management. It was developed through the COSO I Method, base on all its components: control enviroment, risk assessment, control activities, information-communication and supervisión-monitoring, so that in the proposal were built policies for the Human Talent área with regard to the recruitment of personnel, their duties and rights, competitive profiles; and procedures to define the activities in the area of Treasury and Accounting supported by the Internal Control Rules of the Contraloria General del Estado, Technical Rules of Internal Control, the Ley Organica de la Contraloria General del Estado, Código de Trabajo, COOTAD, PD and OT, institutional regulations, and other legal provisions, which as a public Company is obliged to comply with. The implementation and subsequent implementation of the proposed Internal Control Desing is recommended, with the aim of strengthening and improving management as such and contributing to good decision making.