Diseño de un sistema de control interno para la Empresa Hotelera Arguello Altamirano Costales C.A., ubicada en el cantón Riobamba, provincia de Chimborazo

Abstract

This research is the design of an Internal Control System for the hotel company Arguello Altamirano Costales C.A., located in the Riobamba canton, province of Chimborazo, whose purpose is the improvement of the efficient execution of each administrative and accounting process through control tools. For the development of the system, it was carried out an identification and description of the organization, processes were identified, and policies and general norms were determined, which permitted knowing the situation of the company and to propose alternatives that contribute to potentiate factors that improve the control of procedures for every company. As a result, it was found that there is no an internal control system designed for the enterprise, affecting the normal development of financial activities; furthermore, there is a waste of economic resources and loss of time. Therefore, it is concluded that the internal control system will allow processes to be managed through internal control procedures, an accounting manual, an accounting plan under International Financial Reporting Standards and policies and rules. It is recommended the application of the proposed system, its impact in relation to the economic-countable, it has been determined as positive, which shows that that through the execution thereof, it will be possible to improve the administrative and financial management.