Diseño de un sistema de control interno a través de la metodología COSO II – ERM, en la Empresa Editex Industria Gráfica, cantón Riobamba, provincia de Chimborazo

Abstract

The design of system of Internal Control by means of the COSO II-ERM methodology for the Company Editex Graphic Industry, from Riobamba city, Chimborazo province, will allow the improvement of the activities and this way its resources will be treated adequately, safely and reliably aiming to achieve the institutional objectives. For the current research interviews and surveys were carried out to the personnel, Internal Control questionnaires to the management for each one of the COSO II components, and preliminary visits to the facilities in order to obtain general information of the activities performed indoors; additionally, a FODA analysis was carried out a aiming to verify the current situation it is. It was determined that the company performs its activities based on the experience of its administrators since it does not have any formal documented control, the company does not possess any type of Internal Control and daily activities are developed through a traditional management, hence, it is recommended to the current research work because its application will allow to improve efficiently the administrative and financial management of the company, minimizing risks and weaknesses.