Diseño de un sistema de control interno para la Empresa Asociados en Distribución y Servicios ADHYS Cía. Ltda., cantón Riobamba, provincia de Chimborazo

Abstract

The design of an Internal Control System for the company Associated in Distribution and Servicies ADHYS Cia. Ltd., of the city of Riobamba, has as objective to guarantee the appropriate follow-up of the processes to reach adequate levels of efficiency, effectiveness and economy, the diagnosis on the current situation of the company has been developed through the use of control techniques, surveys and interviews with employees who collaborate in the organization and execution of a general evaluation through the application of the five components of the COSO III system. The results obtained from the evaluation made it possible to determine the lack of an updated organic structure, the execution of administrative processes without the use of management indicators, poorly defined functions for work performance and the lack of technical supports to collaborate in the development of activities and operations with high levels of compliance, These precedents have made it possible to reach the conclusion that the company in the absence of an adequate internal control system does not ensure reliable information but mostly the prevention of risky events due to the very activity of the organization, it is, therefore , necessary to adopt an appropriate control system that provides a continuous improvement on the relevant aspects that directly affect the business practice, in order to achieve a correct administrative, financial and legal management on the activities carried out in the company.