Diseño de un sistema de control interno, basado en la metodología del COSO III, para el Gobierno Autónomo Descentralizado Parroquial Rural Licto, cantón Riobamba, provincia de Chimborazo

Abstract

The design of an internal control system for the Autonomous Decentralized Parochial Rural Government Licto, Canton Riobamba, Province of Chimborazo, aims to assess the current situation of the institution, and improve administrative and financial management. To achieve an efficient and effective management in the development of activities and operations, it was carried out according to the components of COSO III (Committee of Sponsoring Organizations). For the development of the proposal it was necessary to carry out surveys and internal control questionnaires to all the officials of the entity with the purpose of acquiring information from all the areas and knowing the degree of efficiency with which the activities and operations are executed. Likewise, an interview was conducted with the president of the Parish GAD (Decentralized Autonomous Government) to know the financial activities and procedures that are carried out in the institution. It is necessary to design an internal control system that provides clear, accurate, and reliable information about the control procedures and policies that must be applied in all activities, operations, projects and procedures that are executed. It is recommended to the administration as to the employees who work in the institution to put into practice the proposed proposal, in order to improve the administrative and financial management of the entity.