Diseño de un manual de control interno para la Empresa Global Office Cía. Ltda. ubicada en la ciudad de Riobamba, provincia de Chimborazo

Abstract

The design of an Internal Control Manual for Global Office Cía. Ltda. company, Located in Riobamba city, Chimborazo province, aims to develop processes that control and serve as instruments of support, evaluation and measurement of the performance, in this way, achieving an effective and efficient management. A survey was applied with different questionnaires and a diagnosis was made through the COSO III Method, based on all its components (Environment or Control Environment, Risk Assessment, Control activities, Information and Communication and Supervision or Monitoring) that allowed to evaluate internal control, as a result of it, there was found that the company makes its operations in a traditional way, there is poor inventory management and lack of training means that there is no commitment to the professional skills of employees of the entity . The manual is composed of existing processes in each of the company's units and the release of the procedures per unit through matrices for the construction of a code of ethics, policies for the induction of staff, accountants, internal information and communication, functions manual, training and risks plan. It is recommended the application and subsequent implementation of the Internal Control Manual with the aim of strengthening and improving administrative and financial management, in this way contributing to the decision making of the company.